国际税收协定中英对照
税收协定翻译
翻译范围：课本95页—97页4.2 Allocation of taxing rights在OECD范本第10条规定下，接受股息的居民难过有权征税。
来源国也有权征税，但如果接受者是股息的受益所有人的话，所征税款被限制在一定的百分比内。
根据税收协议，在来源国支付的税收可以在居民国得到抵免。
OECD范本第23条为此提供担保。
例子：一个香港的个人居民从卢森堡分得股息。
在香港和卢森堡双边税收协定第10条第1款的规定下，香港可以对这笔收入征税。
但是，卢森堡也有权征税，但是所征税额不能超过收入总额的10%。
在协定第22条的规定下，在卢森堡所征的税款可以在香港征税时进行抵免。
一般来说，来源国的征税权要收到限制。
OECD范本把税权限制到15%。
但是如果接受股息的公司直接持有支付股息公司至少25%以上的股份的话，OECD范本可以把比例减少至5%。
在不同的双边税收协定中有不同的规定，比如接下来的例子。
例子：一个俄罗斯的公司从蒙古利亚取得股息。
根据蒙古利亚和俄罗斯的双边税收协定第10条第2款，来源国可以征收不超过10%的预提税。
如果接受股息的是个人的话本条款也同样适用。
俄罗斯有权征税，但是在蒙古利亚和俄罗斯双边税收协定第24条的规定下，抵免方法必须适用。
如果，，如果在蒙古利亚国内税法中股息收入被豁免的话，俄罗斯也要对这笔收入豁免。
不像OECD范本，UN范本么有规定预提税的任何税率，而是预留了一个通过双边协商达成的百分比。
这个意思，当然没有消除分配的冲突，但是只保持在缔约国的水平。
此外，根据UN范本第10条第2款的规定，直接和间接投资的不同的临界值降低到10%。
如果股息的接受者在缔约国一方居住，同时，支付股息的公司是缔约国另一方的居民，OECD范本第10条才适用。
如果股息来源于接受股息的居民国，那么OECD范本第10条不适用。
股息来源于第三方国家也同样不适用。
例子：一个瑞士个人居民从一家公司分得股息。
这家公司在法国有法律地位，但是实际管理机构在瑞士。
国家税务局关于中英税收协定若干条款解释的通知(英国)
乐税智库文档财税法规策划 乐税网国家税务局关于中英税收协定若干条款解释的通知(英国)【标 签】中英税收协定,若干条款解释【颁布单位】国家税务总局【文 号】国税函发﹝1990﹞1097号【发文日期】1990-08-28【实施时间】1990-08-28【 有效性 】全文有效【税 种】税收协定各省、自治区、直辖市税务局，各计划单列市税务局，海洋石油税务管理局各分局： 今年七月十六日至十九日，我税务代表团就执行中英避免双重征税协定的若干问题同英国税务代表团在伦敦进行了磋商。
由于中英避免双重征税协定是我对外早期签订的税收协定之一，因而对条文的解释有所不同，执行中也存在较多问题。
原税务总局于1985年3月26日以［85］财税外字第42号文印发的《关于贯彻执行中日、中英税收协定若干问题的处理意见》中，曾作出了一些解释。
通过这次务实性的磋商，双方就大部分问题取得了一致看法，对有些问题尚有不同意见，有待进一步商定。
现根据这次磋商的结果，就中英税收协定若干条款重新解释明确如下： 一、第十三条三款关于“技术费”的范围 （一）对该款所说“使用或有权使用有关工业、商业、科学经验的情报，作为报酬支付给任何人的款项”，双方一致认为应视为专有技术使用费，应属于第十二条三款（一）项的范围。
为了避免涉及协定条文的修改，双方同意在实际执行中，可以把有关工业、商业、科学经验的情报解释为专有技术。
（二）该款所说“技术”服务： 1.不包括为转让专有技术提供的技术服务。
2.对销售机械设备的贸易合同，应准予扣除设备价款（包括远程运费和保险费），其为销售设备提供技术服务的价款部分，适用第十三条的规定。
3.对软硬件混合的贸易合同，其中属于专有技术使用费的价款，适用第十二条的规定；属于与硬件有关的技术服务费，适用第十三条的规定。
4.对机械贸易合同或软硬件混合的贸易合同，如果按照中英税收协定第五条三款的规定，已构成设有常设机构的，应适用第七条的规定，按营业利润征税。
[中英对照] 国际法视角下的跨国征税——国际税收体系分析 第一章 导论
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第一章导论—是否存在国际税收体系？它是否是国际法的组成部分？Introduction: is there an international tax regime?Is it part of international law?本书的观点是存在连贯一致的国际税收体系，它体现在税收条约网络和国内法中，是国际法（包括条约及习惯法）的重要组成部分。
其实际意义在于，各国不能随意采纳国际税收规则，而只能在这个体系的范围内运作。
当国际法随时间的迁移发生变化时，这个体系也会同样发生变化。
因此，单边行动虽然不是没有可能，但是也会受到限制，各国通常都不愿采取违反这个体系基本准则的单边行动。
这些基本准则是单次征税原则（即，所得只能被征一次税——既不能多次征税，也不能不征税）和利益原则（即，积极所得主要在来源地被征税；消极所得主要在居民国被征税）。
This book has a thesis: that a coherent international tax regime exists, embodied in both the tax treaty and in domestic laws, and that it forms a significant part of international law (both treaty-based and customary). The practical implication is that countries are not free to adopt any international tax ru1es they please, but rather operate in the context of the regime, which changes in the same ways international law changes over time. Thus, unilateral action is possib1e, but is also restricted, and countries are generally reluctant to take unilateral actions that violate the basic norms that underlie the regime. Those norms are the single tax principle (i.e., that income should be taxcd once - not rnore and not less) and the benefits principle (i.e., that active business income should be taxed primarily at source, and passive investment income primarily at residence).这个观点存在很大争议。
联合国税收协定范本2021中英对照
联合国税收协定范本2021中英对照一、概述联合国税收协定是联合国为促进全球税收合作和避免双重征税而制定的重要文件。
2021年版的联合国税收协定范本中英对照对于各国纳税人、政府和国际组织都具有重要意义。
在全球化、数字化的今天，税收合作和规范已成为全球范围内的热点问题，本文旨在通过对联合国税收协定范本进行中英对照的介绍，帮助读者更好地理解该协定及其重要性。
二、联合国税收协定范本2021中英对照1. 第一部分：范本的目的和范围- 中文：本范本的目的在于促进各国间税收合作，避免双重征税和确保税收协议的正当实施。
- 英文：The purpose of this Model is to assist governments in the drafting of bilateral tax treaties for the purpose of making use of the information cont本人ned in the OECD Model Tax Convention and its Commentary (herei nafter the “OECD Model”).2. 第二部分：定义- 中文：在本范本中，“一方合同方”，指的是签署并履行协议的国家或地区。
- 英文：For the purposes of this Model, the term "Contracting State" means a State or Territory to which the Agreement applies.3. 第三部分：居民- 中文：一个人或团体在一国居住，这个国家即视为其居民国。
- 英文：A person or an entity resident in a Contracting State is deemed to be a resident of that Contracting State.4. 第四部分：课税权- 中文：本范本规定的课税权范围包括个人所得税、企业所得税和其他类别的税收。
国际税收协定中英对照
ModelDouble Taxation Convention between Developed and DevelopingCountries
常设机构
standing body
营业存在
businesspresence
车船税
vehicle and boat duty
个人所得税
individual income tax or personal income tax
公司所得税
corporation income tax
企业所得税
enterprise income tax
外商投资企业和外国企业所得税
income tax with foreign investment and foreign enterprises
综合限额
comprehensiveness limit
分国限额
line—state limit
分项限额
line—item limit
股息扣除法
dividend deduction
分劈税率法
split—rate
税收一体化
tax integration
税收饶让抵免
tax sparing credit
影子税收抵免
mine management fee
石油产品提成
deduct a percentage from petroleum products
预提所得税
withholding income tax
免税方法
method of tax exemption
全额免税法
method of full exemption
中英税收协定
AGREEMENTBETWEENTHE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINAAND THE GOVERNMENT OF THE UNITED KINGDOM OF GREATBRITAIN AND NORTHERN IRELANDFOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EV ASION WITH RESPECT TO TAXES ON INCOMEAND ON CAPITAL GAINSThe Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland,Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital gains, Have agreed as follows:Article1PERSONS COVEREDThis Agreement shall apply to persons who are residents of one or both of the Contracting States.Article2TAXES COVERED1.This Agreement shall apply to taxes on income and on capital gains imposed on behalf of a Contracting State or of its political subdivisions or of its local authorities, irrespective of the manner in which they are levied.2.There shall be regarded as taxes on income and on capital gains all taxes imposed on total income,or on elements of income,including taxes on gains from the alienation of movable or immovable property.3.The existing taxes to which the Agreement shall apply are in particular:a)in China:(i)the individual income tax;(ii)the enterprise income tax;(hereinafter referred to as“Chinese tax”);b)in the United Kingdom:(i)the income tax;(ii)the corporation tax;(iii)the capital gains tax;(hereinafter referred to as“United Kingdom tax”).4.The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to,or in place of, the existing taxes.The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their taxation laws within a reasonable period of time after such changes.Article3GENERAL DEFINITIONS1.For the purposes of this Agreement,unless the context otherwise requires:a)the term“China”means the People’s Republic of China and,when used in ageographical sense,means all the territory of the People’s Republic of China, including its territorial sea,in which the Chinese laws relating to taxation apply,and any area beyond its territorial sea,within which the People’s Republic of China has sovereign rights of exploration for and exploitation of resources of the sea bed and its sub-soil and superjacent water resources in accordance with international law;b)the term“United Kingdom”means Great Britain and Northern Ireland,including any area outside the territorial sea of the United Kingdom designated under its laws concerning the Continental Shelf and in accordance with international law as an area within which the rights of the United Kingdom with respect to the sea bed and sub-soil and their natural resources may be exercised;c)the terms“a Contracting State”and“the other Contracting State”mean Chinaor the United Kingdom as the context requires;d)the term“person”includes an individual,a company and any other body ofpersons;e)the term“company”means any body corporate or any entity which is treatedas a body corporate for tax purposes;f)the terms“enterprise of a Contracting State”and“enterprise of the otherContracting State”mean,respectively,an enterprise carried on by a resident ofa Contracting State and an enterprise carried on by a resident of the otherContracting State;g)the term“international traffic”means any transport by a ship or aircraftoperated by an enterprise of a Contracting State,except when the ship or aircraft is operated solely between places in the other Contracting State;h)the term“competent authority”means,in the case of China,the StateAdministration of Taxation or its authorised representative,and in the case of the United Kingdom,the Commissioners for Her Majesty’s Revenue and Customs or their authorised representative;i)the term“national”means:(i)in relation to China,any individual who under the law in China possessesChinese nationality;and any legal person,partnership or other body ofpersons deriving its status as such from the law in force in China;(ii)in relation to the United Kingdom,any British citizen,or any British subject not possessing the citizenship of any other Commonwealth countryor territory,provided he has the right of abode in the United Kingdom;andany legal person,partnership,association or other entity deriving its statusas such from the laws in force in the United Kingdom.2.As regards the application of the Agreement at any time by a Contracting State,any term not defined therein shall,unless the context otherwise requires,have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Agreement applies,any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.Article4RESIDENT1.For the purposes of this Agreement,the term“resident of a Contracting State”means any person who,under the laws of that State,is liable to tax therein by reason of his domicile,residence,place of incorporation,place of management or any other criterion of a similar nature,and also includes that State and any political subdivision or local authority thereof.This term,however,does not include any person who is liable to tax in that State in respect only of income or capital gains from sources in that State.2.Where by reason of the provisions of paragraph1an individual is a resident of both Contracting States,then his status shall be determined as follows:a)he shall be deemed to be a resident only of the State in which he has apermanent home available to him;if he has a permanent home available to him inboth States,he shall be deemed to be a resident only of the State with which his personal and economic relations are closer(centre of vital interests);b)if the State in which he has his centre of vital interests cannot be determined,or if he does not have a permanent home available to him in either State,he shall be deemed to be a resident only of the State in which he has an habitual abode;c)if he has an habitual abode in both States or in neither of them,he shall bedeemed to be a resident only of the State of which he is a national;d)if he is a national of both States or of neither of them,the competentauthorities of the Contracting States shall settle the question by mutual agreement.3.Where by reason of the provisions of paragraph1a person other than an individual is a resident of both Contracting States,then it shall be deemed to be a resident only of the State in which its place of effective management is situated.Article5PERMANENT ESTABLISHMENT1.For the purposes of this Agreement,the term“permanent establishment”means a fixed place of business through which the business of an enterprise is wholly or partly carried on.2.The term“permanent establishment”includes especially:a)a place of management;b)a branch;c)an office;d)a factory;e)a workshop;f)a mine,an oil or gas well,a quarry or any other place of extraction of naturalresources;andg)an installation or structure used for the exploration or exploitation of naturalresources.3.The term“permanent establishment”likewise encompasses:a)a building site,a construction,assembly or installation project or supervisoryactivities in connection therewith,but only where such site,project or activities continue for a period of more than12months;b)the furnishing of services,including consultancy services,by an enterprisethrough employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue(for the same or a connected project) within a Contracting State for a period or periods aggregating more than183days in any twelve-month period commencing or ending in the fiscal year concerned.4.Notwithstanding the preceding provisions of this Article,the term“permanent establishment”shall be deemed not to include:a)the use of facilities solely for the purpose of storage,display or delivery ofgoods or merchandise belonging to the enterprise;b)the maintenance of a stock of goods or merchandise belonging to the enterprisesolely for the purpose of storage,display or delivery;c)the maintenance of a stock of goods or merchandise belonging to the enterprisesolely for the purpose of processing by another enterprise;d)the maintenance of a fixed place of business solely for the purpose ofpurchasing goods or merchandise or of collecting information,for the enterprise;e)the maintenance of a fixed place of business solely for the purpose of carryingon,for the enterprise,any other activity of a preparatory or auxiliary character;f)the maintenance of a fixed place of business solely for any combination ofactivities mentioned in sub-paragraphs a)to e),provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.5.Notwithstanding the provisions of paragraphs1and2,where a person—other than an agent of an independent status to whom paragraph6applies—is acting on behalf of an enterprise and has,and habitually exercises,in a Contracting State an authority to conclude contracts on behalf of the enterprise,that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise,unless the activities of such person are limited to those mentioned in paragraph4which,if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.6.An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker,general commission agent or any other agent of an independent status,provided that such persons are acting in the ordinary course of their business.However,when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise,and conditions are made or imposedbetween that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises,he will not be considered an agent of an independent status within the meaning of this paragraph.7.The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State,or which carries on business in that other State(whether through a permanent establishment or otherwise),shall not of itself constitute either company a permanent establishment of the other.Article6INCOME FROM IMMOVABLE PROPERTY1.Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry)situated in the other Contracting State may be taxed in that other State.2.The term“immovable property”shall have the meaning which it has under the law of the Contracting State in which the property in question is situated.The term shall in any case include property accessory to immovable property,livestock and equipment used in agriculture and forestry,rights to which the provisions of general law respecting landed property apply,usufruct of immovable property and rights to variable or fixed payments as consideration for the working of,or the right to work, mineral deposits,sources and other natural resources.Ships and aircraft shall not be regarded as immovable property.3.The provisions of paragraph1shall apply to income derived from the direct use, letting,or use in any other form of immovable property.4.The provisions of paragraphs1and3shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.Article7BUSINESS PROFITS1.The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein.If the enterprise carries on business as aforesaid,the profits of the enterprise may be taxed in the other State,but only so much of them as is attributable to that permanent establishment.2.Subject to the provisions of paragraph3,where an enterprise of a Contracting Statecarries on business in the other Contracting State through a permanent establishment situated therein,there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.3.In determining the profits of a permanent establishment,there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment,including executive and general administrative expenses so incurred,whether in the State in which the permanent establishment is situated or elsewhere.4.Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts,nothing in paragraph2shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary.The method of apportionment adopted shall, however,be such that the result shall be in accordance with the principles contained in this Article.5.No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.6.For the purposes of the preceding paragraphs,the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.7.Where profits include items of income or capital gains which are dealt with separately in other Articles of this Agreement,then the provisions of those Articles shall not be affected by the provisions of this Article.Article8SHIPPING AND AIR TRANSPORT1.Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.2.For the purposes of this Article,profits from the operation of ships or aircraft in international traffic include:a)profits from the rental on a bare boat basis of ships or aircraft;andb)profits from the use,maintenance or rental of containers(including trailersand related equipment for the transport of containers)used for the transport of goods or merchandise;where such rental or such use,maintenance or rental,as the case may be,is incidental to the operation of ships or aircraft in international traffic.3.The provisions of paragraph1shall also apply to profits from the participation in a pool,a joint business or an international operating agency,but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.4.Nothing in this Agreement shall affect the provisions of the Agreement between the Government of the People’s Republic of China and the Government of the United Kingdom of Great Britain and Northern Ireland for the Reciprocal Avoidance of Double Taxation on Revenues arising from the Business of Air Transport,signed at Beijing on10March1981,to the extent that they have effect as regards taxes to which this Agreement applies.However,where any greater relief for such taxes is afforded by any provision of this Agreement,that provision shall apply.Article9ASSOCIATED ENTERPRISES1.Wherea)an enterprise of a Contracting State participates directly or indirectly in themanagement,control or capital of an enterprise of the other Contracting State,orb)the same persons participate directly or indirectly in the management,controlor capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises,then any profits which would,but for those conditions,have accrued to one of the enterprises,but,by reason of those conditions, have not so accrued,may be included in the profits of that enterprise and taxed accordingly.2.Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises,then that other State shall make an appropriateadjustment to the amount of the tax charged therein on those profits.In determining such adjustment,due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall,if necessary,consult each other.Article10DIVIDENDS1.Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.2.However,such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State,but if the beneficial owner of the dividends is a resident of the other Contracting State,the tax charged shall not exceed:a)5per cent of the gross amount of the dividends if the beneficial owner is acompany which holds directly or indirectly at least25per cent of the capital of the company paying the dividends;b)15per cent of the gross amount of the dividends where those dividends arepaid out of income or gains derived directly or indirectly from immovable property within the meaning of Article6by an investment vehicle which distributes most of this income or gains annually and whose income or gains from such immovable property is exempted from tax;c)10per cent of the gross amount of the dividends in all other cases.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.3.Notwithstanding the provisions of paragraphs1and2,dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State if the beneficial owner of the dividend is the Government of that other Contracting State or any of its institutions;or other entity the capital of which is wholly-owned directly or indirectly by the Government of that other Contracting State.4.The term“dividends”as used in this Article means income from shares,or other rights,not being debt-claims,participating in profits,as well as income from other corporate rights and any other item which,under the laws of the Contracting State ofwhich the company paying the dividend is a resident,is treated as a dividend or distribution of a company.5.The provisions of paragraphs1and2shall not apply if the beneficial owner of the dividends,being a resident of a Contracting State,carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.6Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State,that other State may not impose any tax on the dividends paid by the company,except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State,nor subject the company’s undistributed profits to a tax on the company’s undistributed profits,even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other State.7.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.Article11INTEREST1.Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2.However,such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State,but if the beneficial owner of the interest is a resident of the other Contracting State,the tax so charged shall not exceed10per cent of the gross amount of the interest.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of this limitation.3.Notwithstanding the provisions of paragraph2,interest arising in a Contracting State and derived by the Government of the other Contracting State,a political sub-division or local authority thereof,the Central Bank of that other Contracting State or any agency of,or entity wholly owned by,that Government,or by any other resident of that other Contracting State with respect to debt-claims of that resident which are financed,guaranteed or insured by the Government of that otherContracting State,a political sub-division or local authority thereof,the Central Bank of that other Contracting State or any agency of,or entity wholly owned by,that Government,shall be exempt from tax in the first-mentioned Contracting State.4.The term“interest”as used in this Article means income from debt-claims of every kind,whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits,and in particular,income from government securities and income from bonds or debentures,including premiums and prizes attaching to such securities,bonds or debentures.Penalty charges for late payment shall not be regarded as interest for the purpose of this Article.The term shall not include any item which is treated as a dividend under the provisions of Article10of this Agreement.5.The provisions of paragraphs1,2and3shall not apply if the beneficial owner of the interest,being a resident of a Contracting State,carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.6.Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State.Where,however,the person paying the interest,whether he is a resident of a Contracting State or not,has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred,and such interest is borne by such permanent establishment or fixed base,then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.7.Where,by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,the amount of the interest paid exceeds,for whatever reason,the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-mentioned amount.In such case,the excess part of the payments shall remain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Agreement.8.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.Article12ROYALTIES1.Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.2.However,such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State,but if the beneficial owner of the royalties is a resident of the other Contracting State,the tax so charged shall not exceed:a)in the case of royalties referred to in sub-paragraph a)of paragraph3,10percent of the gross amount of the royalties;andb)in the case of royalties referred to in sub-paragraph b)of paragraph3,10percent of the adjusted amount of the royalties.For the purpose of thissub-paragraph“the adjusted amount”means60per cent of the gross amountof the royalties.The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations.3.The term“royalties”as used in this Article means:a)payments of any kind received as a consideration for the use of,or the right touse,any copyright of literary,artistic or scientific work including cinematograph films,or films or tapes for radio or television broadcasting,any patent,trade mark, design or model,plan,secret formula or process,or for information(know-how) concerning industrial,commercial or scientific experience;andb)payments of any kind received as a consideration for the use of,or the right touse,industrial,commercial,or scientific equipment.4.The provisions of paragraphs1and2shall not apply if the beneficial owner of the royalties,being a resident of a Contracting State,carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein,or performs in that other State independent personal services from a fixed base situated therein,and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base.In such case the provisions of Article7or Article14,as the case may be,shall apply.5.Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State.Where,however,the person paying the royalties, whether he is a resident of a Contracting State or not,has in a Contracting State apermanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred,and such royalties are borne by such permanent establishment or fixed base,then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.6.Where,by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person,the amount of the royalties paid exceeds,for whatever reason,the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship,the provisions of this Article shall apply only to the last-mentioned amount.In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State,due regard being had to the other provisions of this Agreement.7.The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the right in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.Article13CAPITAL GAINS1.Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article6and situated in the other Contracting State may be taxed in that other State.2.Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services,including such gains from the alienation of such a permanent establishment(alone or with the whole enterprise)or of such fixed base,may be taxed in that other State.3.Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic by the enterprise,or of containers used in international traffic,or of movable property pertaining to the operation or use of such ships,aircraft or containers,shall be taxable only in that State.4.Gains derived by a resident of a Contracting State from the alienation of shares deriving more than50%of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.5.Gains derived by a resident of a Contracting State from the alienation of shares in a company which is a resident of the other Contracting State may be taxed in that other。
2005年OECD税收协定范本(中英对照文本
围范定协 章一第
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国税总局公告2011年第19号-执行中英等双边税收协定技术服务费条款有关问题
国家税务总局公告2011年第19号关于执行中英等双边税收协定技术服务费条款有关问题的公告根据《中华人民共和国政府和大不列颠及北爱尔兰联合王国政府关于对所得和财产收益相互避免双重征税和防止偷漏税的协定》（以下称中英税收协定）第十三条、《中华人民共和国政府和巴基斯坦伊斯兰共和国政府关于对所得避免双重征税和防止偷漏税的协定》（以下称中巴税收协定）第十三条和《中华人民共和国政府和印度共和国政府关于对所得避免双重征税和防止偷漏税的协定》（以下称中印税收协定）第十二条（以下称所涉及税收协定技术服务费条款）规定，来自于英国、巴基斯坦或印度（以下称所涉及税收协定缔约对方）的税收居民取得发生在中国境内的技术服务费，中国可以对该技术服务费征收不超过限定比例（中英税收协定为7%；中巴税收协定为12.5%；中印税收协定为10%）的所得税。
现将执行该规定的有关问题公告如下：一、所涉及税收协定技术服务费条款已经明确规定技术服务费发生地认定标准的（如中英税收协定和中印税收协定），按所涉及税收协定规定确定技术服务费发生地；所涉及税收协定未作明确的，按中国国内有关规定（含企业所得税法和个人所得税法）确定技术服务费发生地。
二、《国家税务局关于执行中巴避免双重征税协定有关条文解释的通知》（国税函发〔1990〕142号）、《国家税务局关于中英税收协定若干条款解释的通知》（国税函发〔1990〕1097号）和《国家税务总局关于中印两国政府避免双重征税协定若干条文解释与执行的通知》（国税发〔1994〕257号）仅明确在所涉及税收协定下中国所拥有征税权的理解和解释，未对纳税人在中国的实际纳税义务做出规定。
对于所涉及税收协定缔约对方税收居民取得发生在中国的技术服务费，应分别以下情形，结合所涉及税收协定和中国国内有关规定判定纳税义务：（一）据以取得技术服务费的劳务按照中国国内有关规定属于发生在中国境内，且按照所涉及税收协定规定构成在中国境内的常设机构或固定基地，对与发生在中国境内劳务相关的技术服务费，应按照中国国内有关规定缴纳企业所得税或个人所得税。
OECD税收协定范本(中英对照文本
Art. 21 Other income
CHAPTERIV
Taxation of capital
Art. 22 Capital
CHAPTERV
Methods for elimination of double taxation
Art.23 AExemption method
e) the term "international traffic" means any transport by a ship or aircraft operatedby an enterprise that has its place of effective management in aContractingState,except when the ship or aircraft is operated solely between places in the otherContractingState;
Art. 7 Business profits
Art. 8 Shipping, inland waterways transport and air transport
Art. 9 Associated enterprises
Art. 10 Dividends
Art. 11 Interest
Art. 12 Royalties
(i) any individual possessing the nationality or citizenship of thatContractingState; and
(ii) any legal person, partnership or association deriving its status as such fromthe laws in force in thatContractingState;
OECD税收协定范本(中英对照文本
PERSONS COVERED
This Convention shall apply to persons who are residents of one or both of theContracting States.
Article 2
TAXES COVERED
1. This Convention shall apply to taxes on income and on capital imposed on behalfof aContractingStateor of its political subdivisions or local authorities, irrespective of themanner in which they are levied.
2. There shall be regarded as taxes on income and on capital all taxes imposed ontotal income, on total capital, or on elements of income or of capital, including taxes ongains from the alienation of movable or immovable property, taxes on the total amounts ofwages or salaries paid by enterprises, as well as taxes on capital appreciation.
TITLE OF THE CONVENTION
Convention between (State A) and (State B)
国际税收第12章
– 两个协定范本对确定常设机构的利润还规定了两个具体 办法：一是采用实际所得方式，二是采用比例分配方式 来确定常设机构的利润。
– 两个协定范本还对特殊行业的营业利润——国际运输利 润的征税权作了单独的规定。
23
（3）情报交换
– 交换为贯彻税收协定所需要的情报 – 交换与税收协定有关税种的国内法律 – 交换防止偷逃税和避税的情报
24
《经合组织范本》与《联合国范本》的主要区别
1 常设机构的范围 2 对常设机构经营利润的征税问题 3 关于对船运和空运收入的征税问题 4 关于对股息的征税问题 5 关于对利息的征税问题 6 关于特许权使用费的征税问题 7 关于对劳务所得的征税问题 8 关于对退休金的征税问题 9 关于税收情报交换的规定
– 《经合组织范本》和《联合国范本》都主张 对股息可以由股息支付公司的所在国（股息 来源国）和股息受益人所在国分享征税权。
29
5 关于对利息的征税问题
– 《经合组织范本》和《联合国范本》都主张 由利息的来源国（发生国）和利息收款人的 居住国共享征税权。
30
6 关于特许权使用费的征税问题
– 《经合组织范本》规定应由特许权使用费的 收款人所在国课税。
– 《联合国范本》采取税收分享原则。
31
7 关于对劳务所得的征税问题
– 《经合组织范本》和《联合国范本》的差异 主要体现在对独立个人劳务所得的征税方面。
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8 关于对退休金的征税问题
– 《经合组织范本》限制收入来源国税收管辖权。 – 《联合国范本》的规定较为灵活。列举了A、B
两种方案，供缔约国双方选用。
《国际税收》第9章 (2)
▪ 国际税收协定与国内税法不一致举例：
▪ 按照我国个人所得税法的规定，外国人在我国境内连续或者累计居住超过90日，其来源于中国的 所得就应向中国纳税；而中日协定有关条款规定，只有当日本国居民在一个日历年内连续或累计 在我国居住超过183天，才可以征税。
的效力，如果税收协定与国内税法冲突，则按照“后法优先于前法”的惯例办理，这样，当美国
后颁布的税法与以前缔结的国际税收协定相冲突时，按“后法优先于前法”的原则执行就会违反
国际税收协定，而税收协定属于国际法的范畴，除非协定国同意中止或部分中止与美国签订的税
收协定，否则美国无权单方面免除其协定义务。美国国内收入法典第894(a)节也承认，法典条款
等)外，非缔约国居民不能享受协定的待遇。
▪ 税收协定涉及的人是否应包括合伙企业 ？
▪ 联合国范本没有包括涉及合伙企业的特别条款，缔约国可以在谈判中自己决定这个问题。
▪ 经合组织的财政委员会 《OECD税收协定范本对合伙企业适用性》的报告中的观点
▪ 在税收协定中严格规定“人的范围” 的重要意义在于限制纳税人不当地使用税收协定。
▪ 例1：德国一家股份公司M公司1998年2月与我国一家电力公司签订了一项合同，由德国M公司帮助
在我国建设一座发电站，价值1亿德国马克。根据合同，德方应向我国公司提供以下技术帮助：
(1)电站工程的设计、维修和保养2000万德国马克
(2)设施的操作技术300万德国马克
(3)附属设施的制造技术400万德国马克
(4)附属设施的制造图纸4000万德国马克
(5)接受中国工作人员在德国培训300万德国马克
(6)派人到中国对电站的制造和安装进行监督，德方技术人员在中国停留6个月以上3000万德国马克
OECD国际税收协定范本简介
OECD国际税收协定范本简介OECD国际税收协定范本是适用于经济发达国家之间的范本。
1956年3月，欧洲经济合作组织（1961年，该组织为经济合作和发展组织所取代）财政委员会宣告成立。
自1958年起，欧洲经济合作组织财政委员会着手为这个组织的成员国起草有关避免所得和财产双重征税的新的协定范本。
自1958年至1961年，财政委员会进行了大量的工作，最后于1963年公布了有关避免所得和财产双重征税的协定范本草案（简称为《经合发组织1963年协定范本草案》）。
这个协定范本草案得到很多国家的承认，并作为协调国际税收关系的重要参考文件。
事实上，1977年前，国际上签订的大部分税收协定都是建立在这个文件基础之上的。
除此之外，委员会于1966年又起草了《关于对财产和遗产避免双重征税的协定范本》。
1967年，财政委员会（1971年起易名为财政事务委员会）开始修订《经合发组织1963年协定范本草案》，这是因为各国的税收制度发生了较大的变化，国际间税收关系扩大了，某些企业和公司在跨国活动中的组织形式也日趋复杂。
1977年，经合发组织正式公布了首次修订后的新的《经合发组织关于避免对所得和财产双重征税的协定范本》（简称为《经合发组织1977年协定范本》）以及内容丰富的注释本。
30多年来，《经合发组织1977年协定范本》对于合理划分缔约国的征税权，消除国际双重征税，加强国家间的税务协作，起了指导作用，得到了世界舆论的肯定。
但是在实践过程中，范本也显露了许多不完善之处。
为此，经合发组织根据经济国际化发展新形势的要求，总结了各国的实践经验，并进行了大量的调查研究，于1992年提出了税收协定新范本，新范本易名为《经合发组织关于对所得和财产课税的协定范本》（简称为《经合发组织1992年协定范本》）。
与原范本比较，更改的主要内容有14个方面，包括条文和注释两个部分。
为了不断地完善协定范本，财政事务委员会认为，今后要在广泛吸收成员国和非成员国建议的基础上，对协定范本作周期性的修订。
国家税务总局关于发布《税收协定相互协商程序实施办法》的公告_英文版
Announcement of the State Administration of Taxation on Promulgating the Implementing Measures for Tax Treaty NegotiationProceduresAnnouncement of the State Administration of Taxation on Promulgating the Implementing Measures for Tax Treaty Negotiation ProceduresAnnouncement of the State Administration of Taxation [2013] No. 56 September 24, 2013In order to correctly apply tax treaties, avoid double taxation, settle international taxation disputes, maintain the lawful interests of the residents (nationals) and national taxation rights and interests of China, and standardize the efforts on negotiations involving tax treaties with the competent tax authority of a foreign country (region), the State Administration of Taxation formulated the Implementing Measures for Tax Treaty Negotiation Procedures which are hereby promulgated and become effective as of November 1, 2013.It is hereby announced.Implementing Measures for Tax Treaty Negotiation ProceduresChapter I General ProvisionsArticle 1 In order to correctly apply tax treaties, avoid double taxation, settle international taxation disputes, maintain the lawful interests of the residents (nationals) and national taxation rights and interests of China, and standardize the negotiation of tax authorities, these Measures are formulated according to the agreements on the avoidance of double taxation signed by and between the Government of the People's Republic of China and other countries and regions (including the tax arrangements signed by and between the Mainland and the Hong Kong Special Administrative Region or the Macao Special Administrative Region, hereinafter collectively referred to as the "Tax Treaty") , the Law of the People's Republic of China on the Administration ofTax Levying (hereinafter referred to as the "Law on the Administration of Tax Levying") and the detailed implementing rules thereof, and other relevant laws and regulations, as well as the actual situation of the tax levy and administration of China.Article 2 In these Measures, negotiation procedures refer to the process that the competent authority of China, according to the relevant clauses of the Tax Treaty, handles the issues concerning the interpretation and application of the Tax Treaty jointly with the competent authority of the other contracting party. Negotiation procedures are mainly designed to ensure correct and effective application of the Tax Treaty, effectively avoid double taxation, and eliminate the differences between both contracting parties in the interpretation or application of the Tax Treaty.Article 3 The matters to be negotiated are limited to those falling within the applicable scope of the Tax Treaty. However, the matters that are beyond the applicable scope of the Tax Treaty and cause double taxation or have a significant impact on the interests of either or both of the contracting parties may also be negotiated upon the approval of the competent authority of China and the competent authority of the other contracting party.Article 4 The competent authority of China that is responsible for negotiation is the State Administration of Taxation (hereinafter referred to as the "SAT"), and the authorized representatives of the SAT who handle the negotiation procedure affairs are director-general or deputy director-general of International Taxation Department of SAT and other personnel designated by the SAT.The SAT office or local tax bureau of a province, autonomous region, municipality directly under the Central Government or city separately listed in the State plan (hereinafter referred to as the "Provincial Tax Authority") and its lower-level tax authorities are responsible for assisting the SAT in handling the affairs within their jurisdiction which are involved in negotiation procedures.Article 5 The tax authorities at all levels shall keep confidential the materials provided by the competent authority of the other contracting party with relevant taxpayers, withholding agents, agents, etc. during negotiation procedures.Article 6 In these Measures, the other contracting party refers to a country or region that has signed, with China, the Tax Treaty that has become effective. Chapter II Negotiation Procedures Launched upon Application by Chinese Residents (Nationals)Article 7 If a Chinese resident (national) believes that the measures taken by the other contracting party resulted or will result in any taxation that does not conform to the Tax Treaty, such resident (national) may file an application with the Provincial Tax Authority according to these Measures, requesting the SAT to settle relevant issues with the competent authority of the other contracting party through negotiation procedures.Article 8 In these Measures, a Chinese resident refers to an individual, legal person or other organization who is obligated to pay taxes in China on theincomes derived from inside and outside China according to the Individual Income Tax Law of the People's Republic of China and the Law of the People's Republic of China on Enterprise Income Tax.In these Measures, a Chinese national refers to an individual with the nationality of China or a legal person or other organization established according to the laws of China.Article 9 A Chinese resident may file an application for launching negotiation procedures if:1. there is any objection to the status of resident as recognized, especially under the relevant Tax Treaty specifying that a dual-status resident needs to be finally confirmed through negotiation procedures;2. there is any objection to the determination of a permanent establishment, or to the attribution of profits or cost deduction of a permanent establishment;3. there is any objection to the tax levying or exemption or applicable tax rate of the incomes or property;4. any violation of the non-discriminatory treatment (indiscrimination treatment) clause of the Tax Treaty may result or has resulted in tax discrimination;5. any dispute over the understanding or application of other clauses of the Tax Treaty arises and cannot be settled independently; or6. double taxation that may happen or has happened as a result of different tax jurisdictions.Article 10 A Chinese national may file an application for launching negotiation procedures when believing that the other contracting party violates the non-discriminatory treatment (indiscrimination treatment) clause of the TaxTreaty and such violation may result or has resulted in tax discrimination.Article 11 An applicant shall, within the time limit specified in the relevant Tax Treaty, file an application (Appendix I, which needs be provided in paper and electronic format) in writing with the Provincial Tax Authority for launching negotiation procedures.Article 12 The Provincial Tax Authority that is responsible for levying individual income tax or enterprise income tax on an applicant is the tax authority accepting the application. Where an applicant files an application for negotiating the revenue as non-income tax levied by the other contracting party, the Provincial Tax Authority that is responsible for levying internal revenue identical or similar with such tax is the tax authority accepting such application. Where there is no internal revenue that is identical or similar, the provincial SAT office is the tax authority accepting such application.Article 13 Where an applicant files an application according to Article 10 hereof for launching negotiation procedures and does not constitutes a tax resident of China, the Provincial Tax Authority at the place where the permanent residence of the applicant as an individual registers or the applicant as a legal person or other organization is established is the tax authority accepting such application.Article 14 Where an application for negotiation filed by an applicant according to this Chapter meets the following requirements, the tax authority shall accept the application:1. the applicant is a Chinese resident or national who may request fornegotiation according to Article 9 or 10 hereof;2. the time for filing the application does not exceed the time limit specified in the Tax Treaty;3. the matter subject to the application for negotiation is the violation of the Tax Treaty which has been committed or may be committed by the other contracting party;4. the fact and evidence provided by the applicant can prove or cannot reasonably eliminate the suspicion that the other contracting party violates the Tax Treaty; and5. the matter subject to the application for negotiation is not under the circumstances specified in Article 19 hereof.With regard to an application that does not meet all the requirements of the preceding paragraph, the tax authority may also decide to accept the application if the tax authority believes that it is necessary to negotiate as a result that serious double taxation is involved or the taxation rights and interests of China are damaged.Article 15 The Provincial Tax Authority accepting an application shall, within 15 working days, report the application to the SAT, and inform the applicant of the same and notify the competent tax authorities below the province level of the same.Article 16 Where an application does not meet the requirements for launching negotiation procedures due to such reasons as incomplete information submitted by the applicant, the Provincial Tax Authority may require the applicant to supplement the materials. Where the materials supplemented by the applicant still do not meet the requirements for launching negotiation procedures, the Provincial Tax Authority may refuse to accept the application, and inform the applicant in writing of the same.Where the applicant is dissatisfied with the acceptance refusal decision of the Provincial Tax Authority, the applicant may raise an objection (Appendix II, which needs to be provided in paper and electronic format) to the Provincial Tax Authority or the SAT within 15 working days upon receipt of the written notice. After receiving the objection, the Provincial Tax Authority shall, within five working days, report the materials of the applicant with the opinion and basis of the Provincial Tax Authority to the SAT.Article 17 After receiving the application reported by the Provincial Tax Authority, the SAT shall, within 20 working days, handle the application according to the following circumstances:1. if the application meets the requirements for launching negotiation procedures, the SAT decides to launch negotiation procedures and informs the Provincial Tax Authority accepting the application of the same, and the Provincial Tax Authority shall inform the applicant of the same;2. if the application exceeds the time limit specified in the Tax Treaty, or there is obvious lack of fact or legal basis in the application of the applicant, or any other circumstance that does not meet the requirements for negotiation occurs, the SAT refuses to launch negotiation procedures and informs in writing the Provincial Tax Authority accepting the application of the same, and the Provincial Tax Authority shall inform the applicant of the same; and3. if the application does not meet the requirements for launching negotiation procedures due to such reasons as incomplete information submitted by the applicant, the SAT requires, through the Provincial Tax Authority acceptingthe application, the applicant to supplement the materials or state the case. After the applicant makes the supplementation or statement, the application is to be handled according to the preceding two items.Article 18 After the SAT launches negotiation procedures, it may, through the Provincial Tax Authority accepting the application, require the applicant to further supplement materials or state the case, and the applicant shall, within the period specified, submit the supplemented materials or statement and ensure the authenticity and completeness of the materials.In the emergency case, the SAT may directly contact the applicant.Article 19 Under any of the following circumstances, the SAT may decide to terminate negotiation procedures, and inform the Provincial Tax Authority in writing of the same, and the Provincial Tax Authority shall inform the applicant of the same:1. the applicant intentionally conceals important fact, or provides the materials containing false information;2. the applicant refuses to provide necessary materials relating to the case as required by the tax authority;3. relevant fact or the stand of the applicant fails to be proved and negotiation procedures fail to proceed as a result that the applicant and the tax authority cannot obtain necessary evidence due to various reasons;4. the competent authority of the other contracting party unilaterally refuses or terminates negotiation procedures; and5. negotiation procedures fail to proceed or to achieve expected goals.Article 20 Before the competent authorities of two countries reach an agreement, the applicant may withdraw the application for negotiation in writing. Where the applicant withdraws the application or refuses to accept the negotiation result agreed by the competent authorities of both contracting parties, the tax authority shall no longer accept the application filed based on the same fact and reason.Article 21 With regard to negotiation result, the SAT shall inform in writing the Provincial Tax Authority accepting the application of the same, and the Provincial Tax Authority shall inform the applicant of the same.Chapter III Negotiation Procedures Launched upon Request by the Competent Authority of the Other Contracting PartyArticle 22 With regard to the scope of negotiation requests from the competent authority of the other contracting party which are accepted by the SAT, Article 9 or 10 hereof applies mutatis mutandis.Article 23 Under any of the following circumstances, the SAT may refuse the request from the competent authority of the other contracting party for launching negotiation procedures, or require the competent authority of the other contracting party to supplement the materials:1. the matter subject to the negotiation request does not fall within the applicable scope of the Tax Treaty;2. the application for negotiation filed by a taxpayer exceeds the time limit specified in the Tax Treaty;3. the request from the competent authority of the other contracting party obviously lacks fact or legal basis; and4. the fact and materials provided by the competent authority of the other contracting party is incomplete or unclear, causing the tax authority to fail to conduct the investigation or verification;Where the request is under any or more of the circumstances specified in the preceding paragraph, but the SAT believes that such request is beneficial to avoiding double taxation, maintaining the taxation rights and interests of China or promoting economic cooperation, the SAT still may decide to accept a request from the other contracting party for launching negotiation procedures.Article 24 After receiving the letter from the other contracting party regarding the launch of negotiation procedures, the SAT ascertains the fact, decides to whether or not to approve the launch of negotiation procedures, and gives a written reply to the other party. Where, before deciding to whether or not to approve the launch of negotiation procedures, the SAT believes that it is necessary to solicit the opinion from the relevant Provincial Tax Authority, the SAT may inform the Provincial Tax Authority of relevant information and requirements, and the Provincial Tax Authority shall give a reply within the time limit specified by the SAT.Article 25 Where the relevant tax authority has not made any handling decision when the SAT receives the request from the competent authority of the other contracting party for launching negotiation procedures, the SAT shall inform the relevant tax authority of the information on the launch of negotiation procedures by the other contracting party. Negotiation procedures do not affect the investigation and handling of relevant cases conducted by the relevant tax authority, unless the SAT believes that it is necessary to cease such investigation or handling.Article 26 The enforcement of any decision of a tax authority that has become effective does not cease during the proceeding of negotiation procedures, unless the tax authority or the SAT believes that it is necessary to cease such enforcement.Article 27 During the negotiation, if the competent authority of the other contracting party withdraws the negotiation request or negotiation procedures fail to proceed due to any other circumstance, the SAT may terminate negotiation procedures.Article 28 After deciding to launch negotiation procedures, the SAT may, if necessary, transmit the basic information, main evidence, etc. of the case involved in the negotiation request filed by the competent authority of the other contracting party to the relevant Provincial Tax Authority, and require it to complete the verification within the time limit specified.Article 29 The Provincial Tax Authority accepting the assignment shall organize dedicated persons to verify the case, and report the verification result in the form of official document to the SAT within the specified time limit. Where a complicated or major case fails to be verified within the time limit, an application for extending the time limit shall be filed with the SAT within five working days prior to the deadline for the verification, and the time limit for reporting the verification result may, upon approval by the SAT, be extended appropriately for not more than one month.Article 30 Where the Provincial Tax Authority accepting the assignment believes that the verification of the case submitted by the competent authority of the other contracting party requires the other party to supplement the materials or to further state one matter, the Provincial Tax Authority shall put forward such requirement to the SAT in a timely manner. Where the SAT approves the requirement for the competent authority of the other contracting party to supplement the materials, the period for waiting for the reply from the other party is not included in the verification time. Where the competent authority of the other contracting party changes its stand or files a new request in its reply, the verification time is to be recalculated.Article 31 The verification result reported by the Provincial Tax Authority shall include the process of investigation of the case, the view points, factual basis and legal basis of the case involved, and other contents.Chapter IV Negotiation Procedures Launched upon Initiative Request by SAT to the Other Contracting PartyArticle 32 The SAT may initiatively file a negotiation request with the competent authority of the other contracting party under the following circumstances:1. the case or matter previously agreed through negotiation contains any error, or new situation needs to be treated as change;2. an agreement needs to be reached on the interpretation of one issue in the Tax Treaty and relevant application procedures; and3. the SAT believes that it is necessary to negotiate other issue concerning the application of the Tax Treaty with the competent authority of the other contracting party.Article 33 Where a tax authority below the province level discovers the circumstances specified in Article 32 hereof in applying the Tax Treaty, and believes that it is necessary to file a negotiation request with the competent authority of the other contracting party, such request shall be reported to the SAT level by level.Chapter V Enforcement of the Agreement and Legal LiabilityArticle 34 Where the competent authorities of both parties reach an agreement through negotiation, the case is to be handled according to different circumstances:1. where both parties reach an agreement on the interpretation of one article, or the understanding of one matter, under the treaty, the SAT shall release the result in the form of announcement; and2. where both parties reach an agreement on the handling of a specific case and such agreement needs to be enforced by the tax authority involved in the case, the SAT shall notify the relevant tax authority in writing of the result.Article 35 Where a case on which an agreement is reached by the competent authorities of both parties through negotiation involves tax refund or other treatment of a tax authority of China, the relevant tax authority shall enforce the agreement within three months upon receipt of the notice and report the same to the SAT.Article 36 Where a taxpayer, withholding agent, or agent practices fraud inthe verification of a negotiation case by a tax authority, or commits any other illegal act, the tax authority shall handle the case according to the Law on the Administration of Tax Levying and other relevant provisions.Article 37 Where the Provincial Tax Authority is under any of the following circumstances during the implementation of negotiation procedures, the SAT shall, in addition to issuing documents to urge the handling thereof or pressing an additional verification or a new verification, circulate a notice on such circumstance according to the actual situation:1. the negotiation request from a Chinese resident (national) fails to be accepted according to the specified procedures or to be submitted to the SAT within the specified time limit;2. the report on the verification of a negotiation case fails to be submitted within the specified time limit;3. the verification report submitted contains incomplete information or incorrect data, which cannot meet the need of the SAT to give reply to foreign countries; and4. the agreement reached through negotiation fails to be enforced within the specified time limit.Chapter VI Supplementary ProvisionsArticle 38 Where an applicant files an application for negotiation procedures with the Provincial Tax Authority according to Article 7 hereof, the materials completed or submitted shall be made in Chinese. Where the relevant original copies of materials are made in a foreign language and the tax authority requires, according to the relevant provisions, such original copies to be translated into Chinese, the applicant shall translate the materials into Chinese as required by the tax authority.Article 39 The implementing measures for negotiation procedures of special tax adjustment are separately specified.Article 40 The SAT is responsible for the interpretation of these Measures.Article 41 These Measures become effective as of November 1, 2013. The Circular of the State Administration of Taxation on Printing and Releasing the Tentative Provisional Measures for Applications by Chinese Residents (Nationals) for Launching Tax Negotiation Procedures (Guo Shui Fa [2005] No. 115) shall be repealed simultaneously.Any negotiation cases which, before the implementation of these Measures, have been accepted according to the document (Guo Shui Fa [2005] No. 115) but have not been closed are subject to these Measures.LexisNexis-法律法规/LegislationAnnouncement of the State Administration of Taxation on Promulgating the Implementing Measures for Tax Treaty Negotiation Procedureshttps:///law/law-english-1-2167095.html2013 LexisNexis, a division of Reed Elsevier Inc. All rights reserved.。
beps15项行动计划中英对照
beps15项行动计划中英对照【实用版】目录1.背景介绍：BEPS 15 项行动计划2.行动计划内容：具体内容概述3.中英文对照：主要条款的对照4.总结：BEPS 15 项行动计划的意义和影响正文1.背景介绍：BEPS 15 项行动计划BEPS，全称为“Base Erosion and Profit Shifting”，即“税基侵蚀和利润转移”，是全球税收领域的一个热门话题。
为了应对这一问题，国际税收领域在 2013 年提出了 BEPS 15 项行动计划，旨在通过改革国际税收规则，防止跨国企业通过税基侵蚀和利润转移来逃避税收。
2.行动计划内容：具体内容概述BEPS 15 项行动计划涵盖了税收领域的多个方面，主要包括以下内容：- 强化关联交易披露- 制定统一的转让定价方法- 防止滥用利息扣除- 防止滥用特许权使用费- 加强税收协定执行- 加强国际税收合作等3.中英文对照：主要条款的对照下面列举一些 BEPS 15 项行动计划的主要条款及其中英文对照：- 条款 1：强化关联交易披露英文：Enhanced disclosure for transactions between enterprises of a multinational enterprise (MNE) group- 条款 2：制定统一的转让定价方法英文：Transfer pricing documentation and country-by-country reporting- 条款 3：防止滥用利息扣除英文：Limiting base erosion incentives, including interest deductibility- 条款 4：防止滥用特许权使用费英文：Limiting the base erosion effect of royalty payments - 条款 5：加强税收协定执行英文：Improving the certainty and efficiency of the mutual agreement procedure- 条款 6：加强国际税收合作英文：Improving tax certainty through enhanced collaboration between tax administrations4.总结：BEPS 15 项行动计划的意义和影响BEPS 15 项行动计划的提出和实施，对于全球税收体系具有重要的意义和影响。
国际税收英文词汇
国际税收英文词汇国际税收英文词汇经合组织:OECD联合国:UN入境交易:Inbound transactions出境交易:Outbound transactions营业税:Business tax消费税:Excise tax财产税:Property tax死亡税:Death duty技术贸易壁垒:TBT居民管辖权:Domiciliary tax jurisdiction地域管辖权:Regional tax jurisdiction住所:Domicile居所:Residence居民纳税人:Resident tax payer税收流亡者:Tax refuges法律住所:Legal domicile财政住所:Fiscal domicile管理机构所在地:Place of effective management总机构所在地:Place of head office营业利润:Business profit子公司:Subsidiary company常设机构:Permanent establishment实际所得原则:Attribution principle引力原则:Force of attraction principle(非）独立劳务所得:Income from(in)dependent personal services 股息:Dividend专利权:Patent right专有技术:Know-how有（无）线纳税义务:(Un)limited tax liability推迟课税:Tax deferral法律性重复征税:Juridical double taxation经济性重复征税:Economic double taxation长期性住所:Permanent home重要利益中心:Center of vital interests习惯性住所:Habitual abode国籍:Nationality扣除法:Deduction method免税法:Exemption method全部免税法:Full exemption累进免税法:Exemption with progression抵免法:Credit method全额抵免:Full credit普通抵免:ordinary credit抵免限额:Ceiling in credit分国抵免:Tax credit on a country by country basis分项抵免:Tax credit on an item by item basis分国分项抵免:Tax credit on a source by source basis 分国不分项抵免:Overall credit on a per-country basis 分项不分国抵免:Overall credit on a per-item basis综合抵免:Overall credit直（间）接抵免:(in)Direct tax credit归属抵免制:Imputation system汇率:Exchange rate税收饶让抵免:Tax sparing credit避税（偷税）:Tax evasion跨境:Cross abroad滥用国际税收协定:Treaty shopping国际避税地:Tax heavens美国国内收入署:Internal Revenue Service(IRS)离岸中心:Offshore center自由港:Free port基地公司:Base company转让定价:Transfer pricing转让价格:Transfer price滥用转让定价:Transfer pricing abuse信托:Trust内部保险公司:Captive insurance company资本弱化:Thin capitalization公平交易原则:the arm’s length可比非受控价格法:Compared uncontrolled price method 工业制成品:Manufactured goods再销售价格法:Resell price method成本加成法:Cost plus method净(总)利润率:Net(Gross)profit margin预约定价协议:Advance pricing agreements(APA)反避税地法规:Anti-tax haven legislation受控外国公司法规:CFC legislation消极投资所得:Passive income税收情报交换方式：a.根据要求交换:Exchange on requestb.自动交换:automatic exchangec.自发交换:Spontaneous exchanged.同时检查:Simultaneous examination条约:Convention股息收益人:Beneficial owner of the dividends。
国际税收常用英语词汇
国际税收常用英语词汇$ abuse of tax treaties 滥用税收协定$ active income 主动收入$ advance pricing agreement (APA) 预约定价协议$ area jurisdiction 地域管辖权$ arm's length principle 独立交易原则$ associated enterprise 关联企业$ base company rule 基地公司规定$ best method rule 最佳方法规定$ bilateral 双边$ blocked income 滞留收入$ bounded area 保税区$ branch 分公司/分支机构$ branch rule 分支机构规定$ burden of proof 举证责任$ cancellation of debt (COD) 取消债务$ carried back 向前结转$ carried forward 结转（向后期）$ charitable foundation 慈善基金$ charitable trust 公益/慈善信托$ "check-the-box" rule “打勾选择”规定$ citizen jurisdiction 公民管辖权$ comparable profit method (CPM) 可比利润法$ comparable uncontrolled price method (CUP) 可比非受控价格法$ comparative profit method （CPM）可比利润法$ conduit company 中介/导管公司$ consolidate 合并$ contribution analysis 贡献分析$ controlled foreign company (CFC) 受控外国子公司$ controlling company 控股公司$ cost plus method (CP) 成本加利润法$ current rule 现行规则$ current tax 本期税额$ deduction 扣除$ deemed dividend 认定的红利$ deferral 递延$ device 工具$ domicile 住所标准$ dual residence 双重居民$ earnings stripping 收益剥离$ excess credit position 超额抵扣情况$ excess interest expense 超额利息支出$ exemption 免除$ force of attraction 吸引力规定$ foreign direct investment (FDI) 国际直接投资$ foreign indirect investment 国际间接投资$ formula apportionment 公式分配法$ freeport 自由港$ group 跨国企业集团$ holding company 持股公司$ income所得$ interest expense利息支出$ Internal Revenue Code （IRC）(美国)联邦税法典$ Internal Revenue Service (IRS) (美国)联邦税务局$ internal taxes 国内税$ jurisdiction 管辖权$ legal tax savings 合法节税$ limited liability company (LLC) 有限责任公司$ mobile 流动性（指可在世界各地作公司业务）$ multilateral 多边$ off-shore center 离岸中心$ parent company 母公司$ partnership 合伙人制$ passive income 被动收入$ phantom income 虚幻收入$ physical presence 实际存在(居住)$ pooling of interest 股权联营法$ portfolio exemption 组合投资免税$ profit split 利润分割$ profit split method （PSM）利润分割法$ purchasing method 盘购法$ recognition 确认（会计）$ resale price method (RPM) 再销售价格法$ residence 居所标准$ residence of individuals 自然人居民$ residence of legal entities 法人居民身份的判定标准$ resident jurisdiction 居民管辖权$ residual analysis 余额分析$ royalty 使用费$ source 来源$ subsidiary/affiliate company 子公司/附属公司$ substance over form 实质重于形式$ super royalty rule 超级使用费规定$ tax audit 税务审计$ tax avoidance 避税$ tax credit 税收抵扣$ tax evasion 偷/逃税$ tax haven 避税港——$ tax holiday 减税期$ tax jurisdiction 税收管辖权$ tax planning 税收筹划$ tax return 纳税申报$ tax sparing 税收抵扣限制$ the abstinence approach 禁止法$ the bona fide approach 真实法$ the channel approach 渠道法$ the exclusion approach 排除法$ the look-through approach 受益所有人法$ the number of days of presence 停留时间标准$ the subject-to-tax approach 纳税义务法$ thin capitalization 资本弱化$ threshold 下限$ trade or business 业务或经营$ transactional net margin method （TNMM）交易净利润率法$ transactional profit methods 交易利润法$ transfer pricing 转让定价$ treaty （双边税务）协议$ treaty override 协议优先$ treaty shopping 协议寻找$ withholding tax 预提税。
oecd 税收协定范本
OECD税收协定范本一、协定适用的人和税种的范围本协定适用于居住在缔约国一方或多方的自然人和法人，但须其取得的所得或拥有的财产在缔约国一方或多方。
同时，对缔约国一方或多方所征税种，本协定也予以明确规定。
二、协定用语的定义在本协定中，除非上下文另有解释，下列用语具有以下含义：（一）“人”一语包括自然人、法人和其他团体。
（二）“缔约国一方人”一语是指按照该国法律，由于住所、居所、成立地、管理机构所在地或者其他类似性质的标准，在该国负有纳税义务的人。
这一用语不包括仅由于所得或财产位于该国而对该人征税的其他国家居民。
用语“缔约国另一方人”的含义相应解释。
（三）“公司”一语是指任何法人团体或者在税收上视同法人团体的实体。
（四）“联属公司”一语是指总分公司，母子公司或者总机构与附属机构。
总公司与总机构是同一实体时，也称为联属公司。
（五）“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
（六）“国际运输”一语是指在缔约国一方设有总机构或实际管理机构的企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间以船舶或飞机经营的运输。
三、对所得和财产征税权的划分（一）缔约国各方有权按照自主的环境政策和本国的环境法律开发本国的自然资源。
享有按照自主的环境政策和本国的环境法律开发本国资源的权利。
本款规定不应影响其征收的关税和其他税收，并可以采取上述税收之外与开发本国资源相关的其他税收。
（二）收益所有人和财产所有人原则上应享有按照自主的环境政策和本国的环境法律开发本国资源的收益和财产权利。
本款规定不应影响其取得的其他合法权利。
在收益和财产权利方面，收益所有人和财产所有人应该能够享有初始经济利益。
应该能够享有初始经济利益。
除因共同开发而取得收益和财产外，在涉及资源开发方面，收益和财产应只由该资源的国家加以管理或决定如何分配等处置事宜；收益的分配应该基于经济需求及国家对可持续发展的贡献等因素作出。
当涉及到缔约国领土上的海洋底下自然资源的勘探和开发时，本款的上述规定不影响各国行使主权权利，本款的各项规定不得影响国家对其地下资源的管理权和使用权以及对与其管辖和控制下的活动的管理权。
中美税收协定
中美税收协定中美税收协定(中英文对照)UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION 建议:与美国企业公司签订合同前必读1984年4月30日北京签订,1986年5月10日第二份协定签订,7月24日美方批准,10月22日交换文本,1987年1月1日生效。
Agreement And Related Protocol Signed at Beijing on April 30, 1984; Second Protocol Signed at Beijing on May 10, 1986; Ratification Advised by The Senate of The United States of America on July 24, 1986; Instruments of Ratification Exchanged on October 22,1986; Entered into Force on January 1, 1987、条款目录 TABLE OF ARTICLESArticle 1-------------------涉税人Persons CoveredArticle 2-------------------税种 Taxes CoveredArticle 3-------------------定义 DefinitionsArticle 4-------------------居民 ResidenceArticle 5-------------------常设机构 Permanent Establishment Article 6-------------------不动产所得Income from Real PropertyArticle 7-------------------经营利润 Business ProfitsArticle 8-------------------关联企业 Related EnterprisesArticle 9-------------------股息 DividendsArticle 10------------------利息 InterestArticle 11------------------特许使用费 RoyaltiesArticle 12------------------收益 GainsArticle 13------------------个人劳务收入Independent Personal ServicesArticle 14-------------------雇佣报酬Dependent Personal ServicesArticle 15------------------ 董事费Directors’ FeesArticle 16-------------------艺术与体育活动所得Artistes and AthletesArticle 17-------------------退休金与养老金Pensions and AnnuitiesArticle 18-------------------政府雇员与退休金Government Employees and PensionsArticle 19-------------------教学与学术所得Teachers, Professors and ResearchersArticle 20------------------学生与培训所得Students and TraineesArticle 21-------------------其她收入 Other IncomeArticle 22-------------------避免双重征税Elimination of Double TaxationArticle 23-------------------非歧视 NondiscriminationArticle 24-------------------共同协议 Mutual AgreementArticle 25-------------------交换信息 Exchange of Information Article 26-------------------外交事务 Diplomats and Consular OfficersArticle 27--------------------生效 Entry into ForceArticle 28--------------------中止效力 T erminationProtocol 1--------------------协定书 of 30 April, 1984一、协定中华人民共与国政府与美利坚合众国政府,愿意缔结关于对所得避免双重征税与防止偷漏税的协定,达成协议如下:The Government of the United States of America and the Government of the People's Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income, Have agreed as follows:第一条本协定适用于缔约国一方或者双方居民的人。
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international income from pensions
跨国政府服务所得
international income from governmental services
跨国董事费所得
international income from directors fees
跨国表演家和运动员所得
第四章
跨国权益所得
international income from legal right
跨国独立劳动所得
international income from independentpersonallabour
跨国非独立劳动所得
international income from dependent personal labour
第二章
课税权主体
subject of taxing power
课税主体
subject of taxation
课税客体
object of taxation
对物税
taxes on things
对人税
taxes on persons
土地税
land tax
土地闲置税
land holding tax
房产税
house tax
跨国一般静态财产价值
international general propertyvalue on stationary
第三章
税制性重复征税
tax systematic double taxation
法律性重复征税
juridical or legal double taxation
经济性重复征税
economic double taxation
international income from artistes and athletes
跨国教师和研究人员所得
international income from teachers and researchers
跨国学生、学徒和
实习生所得
international income from students、apprentices and practisers
第一章导论
中文
英文
含义
税收分配
Tax appointment
国际税务协调
International tax affair coordination
国际税收分配
International tax appointment
国际税制趋同
International tax system convergence
mine management fee
石油产品提成
deduct a percentage from petroleum products
预提所得税
withholding income tax
免税方法
method of tax exemption
全额免税法
method of full exemption
归属征税原则
attribution taxation rule
从源征税原则
source taxation rule
地域管辖权
area jurisdiction
居民管辖权
residentjurisdiction
公民管辖权
Citizenjurisdiction
收入来源地管辖仅
source jurisdiction
全球税收论坛
Global Forum on Taxation
跨国纳税人
Internationaltaxpayer
流转税
Circulation tax
特别财产税
Specific property tax
一般财产税
General property tax
双边关税协定
Bilateral tariff agreement
应税收益或所得
taxable income
综合税制
general or comprehensive tax system
分类税制
classified tax system
跨国一般经常所得
international general constant income
跨国超额所得
international excess income
租赁所得税
lease income tax
工资薪金税
payroll tax
未分配利润税
undistributed profit tax
社会保险税
social security contribution
财富税
wealth tax
资本税
capital levy
继承税
inheritance tax
赠与税
gift tax
标准销售利润率法
method of standard profit rate of sales
超额利润税
excess profit tax
跨国资本利得
international capital gains
跨国一般动态财产价值
international general propertyvalueondynamism
车船税
vehicle and boat duty
个人所得税
individual income tax or personal income tax
公司所得税
corporation income tax
企业所得税
enterprise income tax
外商投资企业和外国企业所得税
income tax with foreign investment and foreign enterprises
第五章国际重复征税及其外延扩大的免除规范
注册费
registration fee
执照费
fee of permit
合同签证费
fee of signature contract
化验证书费
fee for analysis certificate
专利权特许证费
fee for patent license
矿山管理费
关Байду номын сангаас优惠
Tariffpreference
关税同盟
Tariff customs union
财政豁免
Financial exemption
反补贴税
Anti-allowance duties
反倾销税
Anti-dumping duties
无差别待遇
Non-disicrimination
税收管辖权
tax jurisdiction
累进免税法
method of progression exemption
避税地
tax haven
扣除方法
method of tax deduction