论双边税收协定中合伙人来自合伙企业所得的定性与课税  

Study on the Partner′s Incomes Characterization and Taxation from the Partnership in the Double Tax Treaty

作　　者：黄素梅[1] 易卫中[1] 

机构地区：[1]湖南工业大学法学院,湖南株洲412008

出　　处：《税务与经济》2011年第4期100-105,共6页Taxation and Economy

基　　金：湖南省教育厅2011年青年项目"双边税收协定对合伙企业及其跨国所得适用问题研究"的阶段性成果

摘　　要：在适用双边税收协定时,因各国给与合伙企业的税收待遇不同,从而导致对合伙企业及其合伙人所得定性的冲突,产生双重征税或不征税。因此,当合伙企业在坐落国被视为纳税实体,而在合伙人居住国被视为纳税虚体时,应从税收协定出发考察合伙关系,并结合缔约国有关国内规定对利润、分红及特别报酬的定性予以分析,以避免上述问题。Because there are different tax treatments about partnership in the different states,when we apply the double tax treaty to tax the incomes of the partnership and its partners,there will be conflicts about the characterization to the incomes which result to double or no taxation.In order to avoid these situations,we should analyze the relationship between the partnership and partners according to the double tax treaty and the regulations of the contracting states,discuss the characterization of the incomes,for example business profits and the special incomes as well.

关 键 词：双边税收协定 合伙企业 合伙人 所得定性与课税 

分 类 号：F810.42[经济管理—财政学]