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第十四条独立个人劳务经济合作与发展组织(OECD)2000年版协定范本已将独立个人劳务条款删除,原因在于其认为“常设机构”概念与本条款中的“固定基地”概念之间的差异很小,营业利润条款与独立个人劳务条款在调整的活动和课税的结果上并没有实质差别。因此,对出现的类似情况按常设机构和营业利润条款规定处理。然而,我国从国内税收政策和征管水平的角度考虑,在对外谈签税收协定时,基本上还是沿用联合国(UN)范本的做法,保留该条款。
Article XIV The independent personal labor cooperation and development organization (OECD) version of the 2000 edition of the model agreement has been deleted for the independent personal labor clause because it considers the concept of “permanent establishment” and the “fixed base” concept in these articles The difference between the operating profit and the independent individual labor terms is not materially different between the adjusted activity and the tax outcome. Therefore, the occurrence of similar situations according to the provisions of the permanent establishment and operating profit provisions. However, from the perspective of domestic tax policies and the level of collection and administration, our country still follows the practice of the United Nations (UN) model and retains the clause when signing agreements on taxation with foreign countries.