跨境销售中的代理型常设机构问题:以Zimmer案为例  

Issues of Agency Permanent Establishments in Cross-border Sales:The Case of Zimmer

作　　者：邱冬梅[1] 

机构地区：[1]厦门大学法学院,福建厦门361005

出　　处：《涉外税务》2012年第12期22-26,共5页International Taxation In China

摘　　要：本文以法国最高行政法院审理的Zimmer案为例,剖析了在跨境销售中基于现行的税收协定范本可能产生的代理型常设机构问题,并结合我国现行税法和民法的相关规定,讨论代理型常设机构概念理论上尚存的模糊地带,反思我国税务机关在认定上面临的困难。This paper takes the Zimmer Case heard by the French Supreme Administrative Court as an example and makes a deep analysis on issues which may be brought by the agency permanent establishments （agency PE） under the existing tax treaty models in cross-border sales, and by considering the existing tax laws and civil laws in China, the paper discusses the blur plank under the concept of agency PE and rethinks about the difficulties in the affirmation by tax authorities in China.

关 键 词：跨境销售 代理型常设机构 Zimmer案 

分 类 号：D956.5[政治法律—法学] D922.22D923