如何解决跨国课税中合伙企业的协定资格--德国双边税收协定中的特别规则  

How to Resolve the Qualification of Convention of the Partnership in the International Taxation——The Special Rules in the Double Tax Conventions of Germen

作　　者：易卫中[1,2] 黄素梅[3] 

机构地区：[1]厦门大学 [2]德国洪堡大学法学院,福建厦门361005 [3]厦门大学德国哥廷根大学法学院,福建厦门361005

出　　处：《税务与经济》2009年第5期107-112,共6页Taxation and Economy

摘　　要：德国国内法将合伙企业视为纳税虚体,在其双边税收协定中,与一些缔约伙伴制定了有关合伙企业的特别规则,规定合伙企业具有完全协定资格或部分协定资格,能够享受协定优惠。这种特别规则有其优点,如避免行政管理上的困难、避免双重征税、缓和来源税减免问题;但也有缺点,如可能和国内法规定相矛盾。German treates the partnership as a transparent entity. There are special rules of partnership in its double tax conventins, which provide that the partnership can prossess the full or part of qulification of the convention and entitlement to benefits under the convention. These special rules have some good and weak points, for example, to avoid the difficulties of the administrative management and double taxation, to alleviate the problem of the soucre tax abatement, conflict with the domestic law.

关 键 词：合伙企业 税收协定 特别规则 协定资格 

分 类 号：F810.42[经济管理—财政学]