税收确定性、《多边公约》与我国双边税收协定  

On Tax Certainty, the MLI and China’s Bilateral Tax Treaties

作　　者：应涛 计金标 Tao Ying;Jinbiao Ji

机构地区：[1]社会科学文献出版社博士后科研工作站 [2]北京第二外国语学院

出　　处：《国际税收》2020年第1期40-45,共6页International Taxation In China

基　　金：国家社会科学基金重大项目“系统规划设计‘一带一路’互联互通研究”(批号:18VDL001);北京市社会科学基金重大项目“改革开放以来外国人眼中的北京形象研究”(批号:19JDXCA008)的阶段性研究成果.

摘　　要：利用《多边公约》同时对全球上千条双边税收协定进行修订,将会对国际税收确定性建设大有裨益。作为《多边公约》的签署国,我国承诺按照其标准对已有绝大部分双边协定开展修订工作,但这也会引发新的确定性问题。本文通过分析我国立场,总结出适用《多边公约》可能带来的问题,如待修订的双边税收协定数量和具体条款未最终确定,"双重居民实体"的判定规则客观性下降,"防止协定滥用条款"语言模糊、举证责任分配失衡等,并提出了相应的改革建议。The revision of thousands of bilateral tax treaties around the world based on the MLI will greatly benefit the international tax certainty.As a signatory to the Convention,China is committed to carrying out revisions to most of the bilateral agreements in accordance with the standards.However,it will also raise new issues of certainty.Based on China’s MLI position,this paper analyzes the problems of tax uncertainty by using MLI to revise the"Covered Tax Agreement",and puts forward corresponding reform proposals.

关 键 词：税收确定性 多边公约 双边税收协定 

分 类 号：F810.42[经济管理—财政学] F812.42