浅析合伙企业在税收协定中的"缔约国居民"之身份

合伙企业是否为“缔约国居民”对税收协定的适用有重要影响。一般来说,合伙企业属于协定意义上的“人”,但并不意味着同时也属于“缔约国居民”,只有当合伙企业被视为纳税实体,对所得负有纳税义务时,才可能成为协定意义上的“缔约国居民”,此时合伙企业本身有资格享受协定优惠。如果合伙人就按份所得负有纳税义务,合伙企业被视为纳税虚体,则不是“缔约国居民”,其合伙人可以享受相关协定的优惠。

A Plain Analysis on the Identity of Partnership about "Resident of a Contracting State" in the Tax Convention

Whether the partnership is the"resident of a Contracting State" or not that affects greatly the application of the tax treaty.The partnership can be generally attributed to the person"for the purpose of the tax treaty".This does not mean,however,that the partnership is the"resident of a Contracting State".The partnership may be to become the "resident of a Contracting State" and claim the treaty's benefits only it is treated as a taxable entity and is liable to tax for its income,and it isn't the "resident of a Contracting State" if it is treated as a fiscally transparent and its partners are liable to tax for its income.Also,the partners can entitle to the treaty's benefits.