基金通过获得国际税收协定权益来避免双重征税遇到了一些资格认定上的阻碍,许多国家特别是那些基金能够上市流通的国家常采用基金代表投资者的方法作为取得协定资格的理由,但实践操作上仍存在一些问题。在1997年国际财政协会的新德里会议上,各国就某些方面达成了共识,并逐渐形成了一种新的资格确认规则,其在理论设计合理性和操作可行性上受到了很多国家的欢迎。 Avoiding double taxation by obtaining the benefits of an international tax treaty has met with some obstacles to the eligibility of the fund. Many countries, particularly those that have tradable shares, often use the fund’s method of representing investors as a justification of the agreement, but practice There are still some problems. At the 1997 IFAC meeting in New Delhi, countries reached consensus on certain aspects and gradually formed a new qualification confirmation rule, which was welcomed by many countries in terms of theoretical rationality and operational feasibility.