小议双边税收协定中合伙企业所得之课税  

On partnership company income tax's collection in bilateral tax income agreement

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：《特区经济》2011年第7期86-87,共2页Special Zone Economy

基　　金：2011年湖南省教育厅青年项目<双边税收协定对合伙企业及其跨国所得适用问题研究>资助

摘　　要：当双边税收协定的缔约国给予合伙企业不同税收待遇时,其对合伙企业所得会产生定性冲突,应结合税收协定与缔约国有关规定对企业利润、特别报酬的定性予以分析,以避免双重征税或不征税。Because there are different tax treatments about partnership in different contracting states,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 discuss the characterization of the incomes,e.g.business profits and the special incomes,considering to the double tax treaty and the local law of the contracting states.

关 键 词：双边税收协定 合伙企业 课税 

分 类 号：F812.42[经济管理—财政学]