| 对跨国独立劳务所得认定的探讨 |
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| 引用本文： | 徐妍. 对跨国独立劳务所得认定的探讨[J]. 涉外税务, 2010, 0(1) |
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| 作者姓名： | 徐妍 |
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| 作者单位： | 中国政法大学中德法学院; |
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| 摘 要： | 跨国独立劳务所得的认定在理论和实践中存在很多争议。本文结合《联合国税收协定范本》和《OECD税收协定范本》对此问题的不同规定,就我国在具体税收实践中对这一问题应如何认定进行了探讨。
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| 关 键 词： | 独立劳务所得 税收协定 国际税收 |
An Exploration on the Identification of Cross-border Independent Service Income |
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| Yan Xu. An Exploration on the Identification of Cross-border Independent Service Income[J]. International Taxation In China, 2010, 0(1) |
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| Authors: | Yan Xu |
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| Abstract: | There are many controversies existing on the identification of cross-border independent service income both in theory and in practice.Considering the different provisions of 'UN Model Tax Convention' and 'OECD Model Tax Convention' to this issue,this article makes an approach on how to identify the cross-border independent service income in Chinese tax practice. |
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| Keywords: | Independent service income Tax convention International taxation |
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