国际税收协定适用于合伙企业及其所得课税的问题——以中国执行双边税收协定为视角

合伙企业本身享受协定待遇的主体资格,取决于合伙企业具备协定意义上的缔约国一方居民纳税人身份的三项要件。在合伙企业本身不具备适用协定待遇主体资格情况下,合伙人是否有资格就其通过合伙企业取得的所得份额享受其居住国对外签订的协定待遇,取决于其居住国税法上是否将合伙企业所得分配至各合伙人名下课税。为此,所得来源国一方在确定合伙人是否有权主张适用税收协定待遇问题上,应考虑合伙企业所得在合伙人居住国税法上的课税处理情况。为解决由于缔约国双方关于合伙企业课税制度差异引起的"识别冲突"所造成的国际双重征税和双重未征税问题,居住国一方应在尊重和考虑所得来源国一方根据国内税法规定适用税收协定的课税处理结果的基础上,决定应否履行协定规定的给予免税或税收抵免救济义务。

Issues on the Application of International Tax Convention to Partnerships and Their Income Taxation:From the Perspective of China s Implementation of Bilateral Tax Agreements

A partnership s entitlement to the benefits of a tax convention depends on whether it satisfies the three criterions of the qualification for resident taxpayer of a contracting state.Under the condition that a partnership itself does not qualify for treaty benefits,its partners entitlement to benefits provided by tax treaties signed by their countries of residence relies on whether the income of the partnership is located to the item of income tax of partners in those countries.Therefore,while determining ...