常设机构利润归属原则探析  

An Analysis on the Principle of Profit Attribution to Permanent Establishments

作　　者：朱炎生[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《福建公安高等专科学校学报（社会公共安全研究）》2007年第4期53-59,共7页The Study of Social Public Security

基　　金：国家社科基金项目"经济全球化背景下税收国际协调法律问题研究";项目编号:03BFX047;NCETFJ("福建省高等学校新世纪优秀人才支持计划")项目资助。

摘　　要：当前的常设机构利润归属原则实际上是对独立实体和公平交易原则的限制适用。由于各国对该原则中相关重要概念的解释存在着分歧,并且该原则的适用很多情况下依赖于国内法的规定,因此,实践中容易产生双重征税和互不征税的后果。而解决这一问题的最佳方法,就是各国能够就常设机构利润归属问题达成更进一步的共识。The principle of profit attribution to Permanent Establishments （PEs） in current tax treaties restrictedly applies separate entity approach and ann＇s length test. There may be an increased risk of double, or less than single, taxation in practice, if each country would like to take different interpretation of key concepts and terms used in tax treaties regarding attribution of profits to PEs, or rely on domestic tax law when applying the attribution principle. The best way to solve this problem may be that there is a further consensus regarding a more detailed attribution principle around the world.

关 键 词：常设机构 利润归属 

分 类 号：F810.42[经济管理—财政学]