国际税收协定解释规则新论  

New Rules for the Interpretation of International Tax Convention

作　　者：欧蓉蓉[1] 陈延忠[2] 

机构地区：[1]西南政法大学经济法学院,重庆401120 [2]厦门海事法院,福建厦门361000

出　　处：《税务与经济》2012年第2期102-106,共5页Taxation and Economy

摘　　要：税收协定属于双边性国际条约,其解释要遵循国际法上关于条约解释的一般国际法规则和习惯;同时,各国在实践中又形成了自己独具特色的解释规则。各国在解释税收协定时是否适用条约法公约主要与该国是否为公约的签字国、相关税收协定是否在条约法公约生效后缔结、实践中是否区分税收协定与非税收条约的解释等因素有关。但是,各国也必须尊重OECD范本注释、UN范本注释和相互协商协议所体现的共同解释,应当认识到税收协定虽有其特性及特殊规则,但《维也纳条约法公约》仍然适用并应得到广泛的应用。The International Tax Convention is a taxation agreement signed in written form by two or more sovereign countries.Its interpretation should conform to the rules and customs in the international law.Meanwhile,countries have formed their own unique rules for interpretation in practice.Whether these countries are signatory states,whether the relevant tax treaties are concluded after Vienna Convention on the Law of Treaties coming into effect,and whether there is a clear distinction between tax convention and non-tax treaties will contribute to the interpretation of tax convention in these countries.However,countries must adhere to the interpretation in the notes of OECD Model,UN Model and mutual agreement.It is recognized that there are unique features and special rules in tax convention,but the ＂Vienna Convention＂ is still applicable and should be widely applied.

关 键 词：双重征税 《维也纳条约法公约》 国际税收协定 解释规则 

分 类 号：F810.42[经济管理—财政学]