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OECD范本与UN范本,在避免国际逃避税、避免双重征税等很多问题上,创建和维护国际税收秩序同时保护本国企业的国际竞争能力,但两个范本在某些重要条款上存在差别。本文主要分析OECD范本与UN范本第5条常设机构,从建筑工地持续期间、常设机构的范围、非独立代理人及常设机构定义的理解等方面对比分析两个条款的异同。同时对比分析电子商务挑战下,经合组织与联合国对常设机构问题的不同立场。
OECD model and UN model to create and maintain an international tax order while avoiding international tax avoidance and avoiding double taxation while protecting the international competitiveness of domestic enterprises. However, there are some important differences between the two models. This article mainly analyzes the OECD Model and UN Model Article 5 Standing Orders, comparing and analyzing the similarities and differences between the two clauses in terms of the duration of construction sites, the scope of permanent establishments, the understanding of non-independent agents and the definition of permanent establishments. At the same time, it analyzes and contrasts the different positions of OECD and the UN on the issue of permanent establishment under the challenge of e-commerce.