利用税收协定 维护“走出去”企业权益

• 作 者: 冯立增
• 出 处: 中国税务
• 发表日期: 2010年06期
• 关键词: 税收协定 税收管辖权 企业权益 饶让抵免 双重征税 重复征税问题 税收歧视 常设机构 特许权使用费 税务机关

一、何谓税收协定税收协定是指两个或两个以上的国家或地区,为了协调相互间的税收管辖权和税收权益分配关系,通过政府代表在谈判达成协议之后签订的国际条约。税收协定一般以政府的名义签署,也有个别协定以国家的名义达成协议。税收协定的产生在经济上源自于跨国间投资的产生和发展,在法律上是因为资本输

First, what is the tax treaty? Tax treaty refers to two or more countries or regions, in order to coordinate the mutual tax jurisdiction and distribution of tax rights and interests through government representatives in the negotiation of an international treaty signed after the agreement. Tax treaties are generally signed on behalf of the government. There are also individual agreements that reach an agreement on behalf of the state. The emergence of tax treaties in the economy stems from the emergence and development of cross-border investment, legally because of capital losses