OECD常设机构费用扣除的有关规定解析  

An Interpretation on Provisions concerning Deduction of Expenditures of Permanent Establishments in OECD Model Tax Conventions

作　　者：王丽华[1] 

机构地区：[1]上海政法学院国际法商系,上海200300

出　　处：《涉外税务》2009年第5期38-41,共4页International Taxation In China

摘　　要：OECD和联合国税收协定范本虽然都允许对常设机构的费用进行税前扣除,但对特定交易的费用扣除并没有采用正常交易原则。2006年OECD发布的《常设机构利润归属报告》(以下简称2006《报告》)采用OECD授权方法来确定常设机构的利润归属和费用扣除,修改了原来的特定交易费用扣除的规定。本文在对2006《报告》研究的基础上,分析了我国常设机构费用扣除的规定,认为我国要加强对2006《报告》的研究,合理确定我国常设机构的费用扣除。Although the expenditures of permanent establishment are allowed to be deducted before taxation both in the OECD Model Tax Conventions and UN Model Tax Conventions, the deduction of expenditures of specific transaction is not accord to the normal transaction principle. The Report on Attribution of Profits to Permanent Establishments issued by OECD in 2006 adopts an authorized approach to determine the profit attribution and expenditure deduction of permanent establishments, which amends the former stipulations concerning deduction of expenditures of specific transaction. Based on a study of the 2006 Report, this paper analyzes relevant stipulations in China and puts forward some suggestions on determining a sound standard of deduction of expenditures of permanent establishment.

关 键 词：常设机构 特定交易 费用扣除 OECD授权方法 

分 类 号：F812.42[经济管理—财政学] F810.42