论文部分内容阅读
第十二条第四款本款修改了经合发组织协定范本第十二条第三款的条文。经合发组织协定范本的该款注释如下: “有些缔约国认为,对来源于其境内的股息、利息和特许权使用费支付给缔约国另一方居民的个人或法人,如果该受益人在来源国设有常设机构,则不适用本条为避免在来源国和居住国双重征税而制定的规定。第三款并不是基于被称为“常设机构吸引力原则”的概念。它没有为使缔约国一方的征税不受限制,对缔约国另一方居民支付给缔约国一方居民的特许权使用费,必须以一种法律的假定或假设将特许权使用费与该居民在另一方国家设有的常设机构联系起来。本款仅规定,如果特许权使用
Article 12 Paragraph 4 This paragraph modifies the provisions of article 12, paragraph 3, of the model OECD agreement. The note to that paragraph of the model OECD Agreement reads as follows: “In the view of some States Parties, an individual or legal person paid to a resident of the other Contracting State in respect of dividends, interest and royalties originating in his territory shall, if the beneficiary Where there is a permanent establishment, the provisions of this article to avoid double taxation in both the country of origin and the country of residence are not applicable.The third paragraph is not based on the notion of ”principle of attraction of standing establishments." It does not provide for the There shall be no restrictions on the collection of royalties for the payment of royalties to residents of a Contracting State of a resident of the other Contracting Party by means of a legal assumption or assumption that the royalties shall be linked to the permanent establishment of that resident in the other State This paragraph only provides if the concession is used