合伙企业跨国所得课税中的“受益所有人”  

“Beneficial Owner”in Transnational Income Tax of Partnership Business

作　　者：黄素梅[1,2] 

机构地区：[1]南京工业大学法学院,江苏南京211008 [2]湖南大学法学院,湖南长沙410000

出　　处：《税务与经济》2015年第6期95-101,共7页Taxation and Economy

基　　金：中国博士后基金2015年第57批面上项目"新丝绸之路背景下应对BEPS挑战的反避税问题研究"(项目编号:2015M572241);湖南省教育厅2015年重点项目"‘一带一路’战略下应对BEPS挑战问题研究"(项目编号:15A051)的阶段性成果

摘　　要：混合错配安排是当今企业进行税基侵蚀与利润转移(BEPS)的主要方式之一,与合伙企业有着重要的联系。因此,对合伙企业的跨国所得课税时,应考虑合伙企业所在地国和来源国给予合伙企业税收待遇的不同情况,例如两国同时将其视为纳税实体或纳税虚体,一国将其视为纳税实体而另一国将其视为纳税虚体,并考虑合伙人所属国家的不同情况正确认定"受益所有人",以正确适用双边税收协定,应对BEPS挑战,维护国家税收权益。Mixed misfit arrangement is one of the major ways for enterprises to perform tax base on Erosion and Profit Transfer（ ＂BEPS＂）,and it is associated with partnerships. So,the differences of income tax for partnerships in host country and source country should be taken into account when levying transnational income tax of partnerships. For example： it is whether the partnerships are considered as tax entities or tax virtual bodies both in host country and source county; it is whether the partnership is regarded as tax entity in one country but as a virtual body in another country; it is still important to affirm ＂beneficial owner＂according to different situations of countries that the partnerships belong to with the correct application of bilateral tax agreements in an effort to deal with BEPS challenges and safeguard the interests of national tax.

关 键 词：BEPS 合伙企业 受益所有人 双边税收协定 实证分析 

分 类 号：F810.42[经济管理—财政学]