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International Double TaxationPDF电子书下载

外文

• 作 者：Mogens Rasmussen
• 出 版 社：Kluwer Law International
• 出版年份：2222
• ISBN：9789041134103;9041134107
• 页数：220 页

图书介绍： 查看图书目录点击购买PDF全本电子书 上一篇：PACIFISM AND CITIZENSHIP CAN THEY COEXIST?下一篇：THE CONSPIRACY CLUB 《International Double Taxation》目录 标签：

Chapter 1 Introduction1

1.01 Defiinition of a Double Taxation Convention1

1.02 Juridical Double Taxation1

1.03 Why Does Double Taxation Occur？1

1.04 Economic Double Taxation2

1.05 The Legal Status of the Danish Conventions3

1.06 The Model Convention3

1.07 Survey of the Systematization of the Model Convention4

［A］ Brief Overview of the Model Convention4

［B］ The Technique Behind Elimination of Double Taxation4

［C］ Elimination of Double Taxation4

1.08 Summary of the Articles in the Model Convention5

1.09 Example of the Application of a Convention in Practice9

1.10 The Commentary to the Model Convention10

1.11 Why Conclude a Convention？10

［A］ Certainty of the Tax Treatment in a State11

［B］ Reduction of Withholding Taxes11

［C］ Exchange of Information11

［D］ Mutual agreement Procedure11

Chapter 2 The OECD Model Convention13

2.01 Article 1： Persons Covered13

［A］ A PE Is Subject Only to Limited Tax Liability， that Is a PE Is Not Regarded as a Person Who Is a Resident13

［1］ The Bilateral Situation13

［2］ Three States Are Involved13

［B］ Partnerships16

［1］ Different Characterization of the Tax Subject16

［a］ Treatment of the Partnership in the State of Residence of the Partner16

［b］ Treatment of the Partnership in the Source State18

［2］ Different Characterization of Items of Income（Or Capital）25

2.02 Article 2： Taxes Covered26

［A］ Enumeration of Taxes26

［B］ Social Security Taxes27

2.03 Article 3： General Definitions27

［A］ Defiinition of the Two States27

［B］ Definition of the Terms ‘Person’ and ‘Company’28

［C］ Terms Which Are Not Defined28

2.04 Article 4： Resident28

［A］ The Term ‘Resident’28

［B］ Individuals29

［C］ Is It of Any Signifiicance that a Person Is Fully Liable to Tax in a State （in the Example Below， Denmark） Which， for Purposes of the Convention， Has Been Classifiied as the Source State？30

［D］ Legal Persons30

［1］ The ‘Place of Effective Management’ Is Crucial30

［2］ Dual Residence Dealt with on a Case-by-Case Basis31

［E］ Taxation on a Global Or Territorial Basis31

［F］ Some States Apply Both Principles31

2.05 Article 5： Permanent Establishment32

［A］ Defiinition32

［B］ Examples32

［C］ The Meaning of the Word ‘Fixed’33

［1］ Commercial and Geographic Coherence33

［2］ The Duration of the Activity34

［D］ Leasing of Equipment35

［E］ When Does a PE Begin and Cease to Exist？35

［F］ Can a PE Have a PE？36

［G］ A Building Site Or Construction Or Installation Project37

［1］ Activities Covered by ‘a Building Site or Construction or Installation Project’37

［2］ Commercial and Economic Coherence37

［3］ What Is a Geographic Area？38

［4］ Interruptions during the Building Period38

［H］ Pipelines， Cables Et Cetera38

［I］ Activities Which Do Not Constitute a PE40

［1］ Sale Activity from the Place of Business40

［2］ The PE Performs Essential Activities41

［3］ The Term ‘Delivery’ in Subparagraph a） of Paragraph 442

［J］ Dependent Agents42

［K］ Independent Agents43

［L］ Electronic Commerce43

2.06 Article 6： Income from Immovable Property44

2.07 Article 7： Business Profiits44

［A］ Profit May Be Taxed in the State Where the PE Is Situated44

［1］ The ‘Force of Attraction’ Principle Is Not Applied in the OECD Model45

［B］ Basically a PE Shall Be Treated As an Independent Enterprise45

［1］ The Report ‘Attribution of Profits to PEs’45

［2］ Especially about PEs under Paragraph 3 of Article 5（Building Site， Etc.）46

［C］ Determination of the Profits： Deduction for Expenses46

［1］ Payments between the Head Office and the PE46

［a］ Internal Transfer of Goods47

［b］ Services47

［c］ Interest from Internal Claims47

［d］ Special Rule for Financial Enterprises48

［e］ Intangible Rights48

［2］ Interest of Debts Incurred by the Enterprise48

［D］ Indirect Costs49

［E］ Foreign Exchange Gains Or Losses50

2.08 Article 8： Shipping and Air Transport50

［A］ Profit from Operation in International Traffic50

［B］ The Term ‘International Traffiic’50

［C］ Activities Connected with Shipping and Air Transport51

［1］ Bare Boat Charter and Time Charter51

［2］ Other Activities51

［3］ Inland Transportation51

［4］ Leasing of Containers52

［5］ Sale of Tickets52

［6］ Income from Advertising53

［D］ Investment Income of Shipping Or Air Transport Enterprises53

［E］ Relation between Article 8 and Article 553

［F］ Freight Taxes53

［G］ Widening of the Scope of the Provision54

2.09 Article 9： Associated Enterprises54

2.10 Article 10： Dividends55

［A］ Dividends May Be Taxed in the State of Residence55

［B］ The Source State Has a Limited Right to Tax Dividends55

［C］ The Concept ‘the Beneficial Owner’55

［1］ Condition for Reduction of Danish Tax on Dividends56

［D］ The Danish Legislation Concerning Dividends56

［E］ The Concept ‘Beneficial Owner’ and Conduit Companies56

［1］ What Is a Conduit Company？57

［2］ How to Prevent This Abuse？58

［a］ Widened Interpretation of the Concept ‘Beneficial Owner’58

［b］ The Concept ‘Limitation of Benefits’58

［c］ A Decision from the Swiss Supreme Court60

［d］ Can Abuse be Avoided Effectively？61

［F］ The Dividends Are Connected with a Permanent Establishment61

［G］ Branch Profits Tax62

2.11 Article 11： Interest62

［A］ Interest May Be Taxed in the State of Residence62

［B］ The Source State Has a Limited Right to Tax Interest62

［C］ Special Agreements Concerning Certain Categories of Interest63

［D］ The Interest Is Connected with a Permanent Establishment64

［E］ Determination of the Source of the Interest64

［1］ Two States Involved64

［2］ Three States Involved65

［F］ Special Relationship between the Payer and the Beneficial Owner66

2.12 Article 12： Royalties66

［A］ Royalties Are Taxable Only in the State of Residence66

［B］ The Definition of Royalties in the OECD Model66

［C］ Denmark Can Tax Outgoing Royalties67

［D］ The Meaning of the Words ‘the Use of Or the Right to Use’67

［E］ The Distinction between Know-How and Services68

［F］ Especially about Software68

［1］ Transfer of Rights to the Underlying Copyright69

［2］ Transfer of Rights in a Copy of the Program69

［3］ Transfer of Know-How or Secret Formula69

［G］ Royalty Connected with a PE70

［H］ Relationship between the Payer and the Beneficial Owner70

［I］ Practical Examples70

2.13 Article 13： Capital Gains75

2.14 Article 14： Independent Personal Services76

2.15 Article 15： Income from Employment77

［A］ Income from Employment77

［B］ Exception if Certain Conditions Are Met77

［1］ Presence Not More Than 183 Days78

［2］ The Employer May Not Be a Resident of the Work State79

［3］ Salary Is Not Borne by a PE79

［a］ A Triangular Case79

［C］ Hiring Out of Labour80

2.16 Article 16： Director’s Fees82

2.17 Article 17： Artistes and Sportsmen82

2.18 Article 18： （Private） Pensions83

［A］ The Pensions Are Taxable Only in the State of Residence83

［B］ Social Pensions and Other Social Security Benefiits83

［C］ Annuity Assurances84

［D］ Danish Treaty Policy84

［1］ Example of the Wording of Article 18 in a Danish Convention84

［E］ Payments Covered by the Social Security Legislation85

［F］ Another Wording of Article 18 in the Danish Conventions85

［G］ Limited Right to Deduct Payments to Foreign Pension Funds， Etc.86

［H］ Proposal Contained in the OECD Model Convention86

［I］ Deduction for Payments to Foreign Pension Schemes88

［J］ Partial Renunciation of Taxing Pensions89

2.19 Article 19： Government Service90

［A］ Public Authorities90

［B］ Salary Is Taxable Only in the Working State91

［C］ Public Pensions and Other Similar Remuneration91

［D］ Business Carried on by the State91

2.20 Article 20： Students92

2.21 Article 21： Other Income92

［A］ Examples of Items of Income Covered by the Article92

［B］ Income from Third States92

［C］ Income Associated with a PE94

2.22 Article 22： Taxation of Capital94

2.23 Article 23： Methods for Elimination of Double Taxation94

［A］ The Credit Method95

［B］ The Exemption Method97

［1］ ‘Old’ Exemption97

［2］ ‘New’ Exemption98

［C］ Exemption Method and Employment Income98

2.24 Article 24： Non-discrimination100

2.25 Article 25： Mutual Agreement Procedure101

2.26 Article 26： Exchange of Information102

2.27 Article 27： Assistance in Collection of Taxes103

Chapter 3The UN Model105

3.01 Introduction105

3.02 Article 5： Permanent Establishment105

［A］ A Building Site and Furnishing of Services105

［B］ Activities Which Do Not Constitute a PE106

［C］ Dependent Agents107

［D］ Insurance Provision107

［E］ Independent Agents108

3.03 Article 7： Business Profits108

［A］ ‘Force of Attraction’108

［B］ Determination of the Profiits： Deduction for Expenses109

3.04 Article 8： Shipping， Inland Waterways Transport and Air Transport109

3.05 Article 9： Associated Enterprises110

3.06 Article 10： Dividends110

3.07 Article 11： Interest110

3.08 Article 12： Royalties110

［A］ The Source State Is Entitled to Tax Royalties111

［B］ The Definition of Royalties Is Widened111

［C］ Determination of the Source of the Royalty111

3.09 Article 13： Capital Gains112

3.10 Article 14： Independent Personal Services112

3.11 Article 16： Director’s Fees and Remuneration of Top-Level Managerial Offiicials113

3.12 Article 18： Pensions and Social Security Payments113

3.13 Article 21： Other Income114

Chapter 4Provisions Which Are Not Included in the Model Conventions115

4.01 Technical Fees115

4.02 Professors， Teachers and Researchers116

4.03 Activities in Connection with Preliminary Surveys， Exploration or Extraction of Hydrocarbons116

4.04 Tax Sparing （Matching Credit）119

4.05 Most-Favoured Nation Clause120

4.06 Taxation of Services120

Chapter 5Agreements Containing a Single Provision Concerning ‘Exchange of Information’123

Chapter 6New Wording of Article 7 in the 2010-Update of the Model Convention125

Chapter 7Changes in the Commentaries in the 2010-Update of the Model Convention127

7.01 Cross-Border Issues Relating to Collective Investment Vehicles127

［A］ The Application of the OECD Model Convention to CIVs128

［B］ Proposals for Provisions Modifying the Treatment of CIVs129

7.02 New Commentaries to Article 7131

［A］ The Report131

［B］ The New Commentaries136

［1］ The Commentary to Paragraph 1137

［2］ The Commentary to Paragraph 2138

［3］ The Commentary to Paragraph 3142

［4］ The Commentary to Paragraph 4144

7.03 New Commentaries to Article 15 Concerning the Hiring Out of Labour145

7.04 Application of Tax Treaties to State-Owned Entities， Including Sovereign Wealth Funds149

7.05 Issues Relating to Common Telecommunication Transactions150

Appendix ⅠThe OECD Model and the UN Model Arranged as Parallel Texts153

Appendix ⅡAgreement on Mutual Administrative Assistance Concerning Exchange of Information201

Appendix ⅢAgreement between the Government of Denmark and the Government of the Cayman Islands Concerning Information on Tax Matters207

Index215

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摘要：本文以“International Double Taxation.pdf电子书版文档下载”为中心，详细阐述了国际双重征税的概念、成因、影响及应对策略。通过对该文档的深入分析，旨在为读者提供全面了解国际双重征税问题的视角，并为相关研究和实践提供参考。

1、概念解析

国际双重征税是指同一纳税人在两个或两个以上的国家（或地区）因同一所得或财产而同时被征税的现象。这种征税方式在国际经济活动中较为常见，尤其在跨国公司经营活动中，由于各国税法差异，容易导致双重征税问题。

国际双重征税的成因主要包括：各国税法差异、跨国公司经营活动的复杂性、国际税收协定执行不力等。了解国际双重征税的概念和成因，有助于我们更好地认识这一问题。

国际双重征税对纳税人、国家和国际经济合作产生了一定的影响。对纳税人而言，双重征税可能导致税负过重，影响其投资和经营活动；对国家而言，双重征税可能导致税收流失，影响国家财政收入；对国际经济合作而言，双重征税可能阻碍跨国公司的发展，影响国际经济合作。

2、成因分析

各国税法差异是导致国际双重征税的主要原因之一。由于各国税法规定不同，跨国纳税人在不同国家（或地区）的所得或财产可能同时被征税，从而形成双重征税。

跨国公司经营活动的复杂性也是导致国际双重征税的重要原因。跨国公司在全球范围内开展业务，涉及多个国家（或地区）的税法规定，容易产生双重征税问题。

国际税收协定执行不力也是导致国际双重征税的原因之一。虽然国际上有许多税收协定旨在避免双重征税，但部分国家（或地区）未能有效执行这些协定，导致双重征税现象依然存在。

3、影响探讨

国际双重征税对纳税人而言，可能导致税负过重，影响其投资和经营活动。在双重征税的压力下，纳税人可能选择减少投资、转移利润等手段规避税负，从而影响其正常经营。

对国家而言，国际双重征税可能导致税收流失，影响国家财政收入。此外，双重征税还可能影响国家在国际经济合作中的地位，降低国家形象。

对国际经济合作而言，国际双重征税可能阻碍跨国公司的发展，影响国际经济合作。在双重征税的压力下，跨国公司可能减少对外投资，从而影响国际经济合作。

4、应对策略

为解决国际双重征税问题，各国可以采取以下应对策略：加强国际税收合作，签订和执行国际税收协定；完善国内税法，减少税法差异；加强税收征管，提高税收征管效率。

此外，跨国公司也可以通过优化跨国经营策略、合理避税等方式，降低双重征税风险。

国际组织、国际税收协定和各国政府应共同努力，推动国际税收改革，从根本上解决国际双重征税问题。

总结：

本文通过对“International Double Taxation.pdf电子书版文档下载”的深入分析，阐述了国际双重征税的概念、成因、影响及应对策略。了解和解决国际双重征税问题，对于促进国际经济合作、保障纳税人权益具有重要意义。

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