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第九条联属企业一、一般概念联合国范本第九条采用了经合发组织协定范本第九条的条文。本条所涉及的是联属企业(即母子公司以及受共同控制的公司)的纳税问题。本条应结合第二十五条相互协商程序和第二十六条情报交换一并考虑。正如经合发组织协定范本的第九条必须与其该协定第二十五条和第二十六条连同考虑一样。在对总结构与常设机构之间利润分配实施合理计算原则时,应以大多数国家国内立法确定合理计算原则的基础为先决条件。
Article 9 Affiliates I. General concepts Article 9 of the Model United Nations adopts the provisions of Article 9 of the OECD Model Agreement. This section deals with the taxation of affiliates (ie, parent and subsidiary companies and jointly controlled companies). This article should be considered in conjunction with Article 25 procedures for mutual consultation and Article 26 information exchange. As Article 9 of the OECD Model Agreement must be considered together with Article 25 and Article 26 of the Agreement. In applying the principle of reasonable calculation of the distribution of profits between the general structure and the permanent establishment, it should be preconditioned that the basis of the principle of reasonable calculation be established by domestic legislation in most countries.