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常设机构利润税是指来源国对在其境内的常设机构的税后利润,征收类似于股息税性质的预提税。尽管主流的国际实践并不赞同这一做法,但美国、加拿大等依然实施此种常设机构利润税。这种征税制度忽视了从全球角度,包括来源国和居住国两方面去考察非居民企业的整体税负;同时,由于来源国无法对境内的常设机构和子公司实施完全相同的税收待遇,因此来源国基于税收中性的考虑而课征该税,理由也不充分。
Permanent institution profits tax refers to the after-tax profits of the permanent establishment of the permanent establishment in its country of origin subject to a withholding tax similar to the nature of dividends and taxes. Although the mainstream international practice does not agree with this practice, the United States and Canada still implement such a permanent organization profit tax. This system of taxation neglects to examine the overall tax burden on non-resident enterprises from a global perspective, including both the country of origin and the country of residence. At the same time, since the country of origin can not impose the same tax treatment on permanent establishments and subsidiaries in the country, There is no sufficient justification for the source country to impose this tax on the basis of tax neutrality.