论文部分内容阅读
随着时代的发展,OECD范本中的常设机构定义逐渐落后于商业实践,成为跨国公司逃避税收义务时可以利用的漏洞。BEPS行动计划七以防止人为规避构成常设机构为目标,对OECD范本第5条常设机构条款提出了针对性的修改建议。实践中由于各国税收制度和税收利益不同,行动计划七在不同国家的转化适用情况也有所区别。我国在积极响应BEPS行动计划的同时,应该充分考虑我国投资结构和投资东道国的企业所得税税率等因素,从“一带一路”战略计划的需求出发,对税收协定中的常设机构作出最有利于自身利益的修改。
With the development of the times, the definition of permanent establishments in the OECD model gradually lags behind commercial practice and becomes a loophole that multinational corporations can use to evade tax obligations. BEPS Action Plan VII aims to prevent man-made avoidance as a permanent establishment as a target for Article 5 of the OECD model permanent establishment clause proposed amendments. In practice, due to different tax systems and tax benefits in different countries, Action Plan VII is also different in terms of the application of transformation in different countries. While actively responding to the BEPS plan of action, China should take full account of the investment structure in our country and the income tax rate of enterprises that invest in host countries. Based on the needs of the strategic Belt and Road Initiative, China will make the best contribution to the permanent establishment of the tax treaty Self-interest changes.