| 两个协定范本关于所得征税权分配规则的比较 |
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| 引用本文： | 杨斌,宋春平.两个协定范本关于所得征税权分配规则的比较[J].涉外税务,2011(8). |
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| 作者姓名： | 杨斌 宋春平 |
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| 作者单位： | 厦门大学财政系; |
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| 摘 要： | 本文详细比较了《OECD范本》和《UN范本》对营业利润、投资所得和财产所得的征税权分配规则。认为由于税收竞争已经削弱了国际双重征税,税收协定在很大程度上成为缔约国对税收收入的分享协议,中国在未来续签及谈判新税收协定时应更加自主以争取更多的税收利益。
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| 关 键 词： | 税收协定 范本 所得 征税权 |
A Comparative Study of Distributive Rules concerning Income Taxing Rights Both in OECD Model and UN Model |
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| Bin Yang & Chunping Song.A Comparative Study of Distributive Rules concerning Income Taxing Rights Both in OECD Model and UN Model[J].International Taxation In China,2011(8). |
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| Authors: | Bin Yang & Chunping Song |
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| Institution: | Bin Yang & Chunping Song |
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| Abstract: | This paper specifically makes a comparison of OECD model and UN model concerning the distributive rules of business profit,investment income and property income,and deems that as tax competition has already relieved the international double taxation,tax treaties have become the agreement for contracting parties to share the tax revenue to some extent. China shall strive for more tax interests while renewing tax treaties and negotiating in the new tax treaties in future. |
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| Keywords: | Tax treaty Model Income Taxing Rights |
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