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CDM信用额涉外交易所得税法问题的实质是税收协定的适用问题。OECD特别报告和联合国特别报告提供了两种不同的方案。OECD建议将信用额交易所得分别界定为营业利润、不动产使用所得和航空运输所得,由来源地国、不动产所在地国和企业实际管理机构所在地国分享税收管辖权。联合国特别报告认为信用额交易所得为营业利润,应最大限度保护来源地国税收权益,通过排他性适用常设机构规则和划定航空公司独立经营所得范围等税收条约解释法优先行使来源地国税收管辖权。中国是信用额涉外交易的最大来源地国,宜采用联合国方案。
The essence of the tax law on foreign exchange with CDM credits is the application of tax treaties. The OECD special report and the UN special report provide two different options. The OECD proposes to define the income from transactions in credits as operating profit, income from the use of real estate and air transport income, respectively, to share tax jurisdictions by the country of origin, the country of immovable property and the country in which the entity is actually administered. The special report of the United Nations considers operating income derived from credit transactions to maximize the tax rights and interests of the countries of origin by exempting the rules of the permanent establishments and delineating the scope of independent operation of airlines, etc. Tax Treaties Interpretation Law Priority Exercise Country of Origin Tax Jurisdiction right. China is the largest source of foreign-related credit transactions and should adopt the UN program.