WTO非歧视原则在国际税法领域的适用——评阿根廷金融服务案  

The Application of WTO Non-Discrimination Principle in International Tax Law: A Review on a Financial Services Case in Argentina

作　　者：崔晓静[1] 丁颖[1] 

机构地区：[1]武汉大学法学院,湖北武汉430072

出　　处：《国际税收》2016年第8期42-46,共5页International Taxation In China

摘　　要：世界贸易组织(WTO)非歧视原则由最惠国待遇原则和国民待遇原则两大部分组成,这两大原则也是WTO法律体系的基石。非歧视原则是人员、资本和服务得以自由流动的基石,税收政策对贸易自由化也具有重要影响。为了打击日益严重的跨国逃避税现象,国际社会采取了各种措施予以应对,但也增加了识别税收歧视和贯彻非歧视原则的难度。本文结合阿根廷金融服务案,讨论非歧视原则在国际税法领域适用的重点和难点。希望我国通过积极利用国际税收协定,关注国家在国际条约中的承诺,推动国内法更新,实现保护纳税人(特别是非税收居民纳税人)的合法权益和打击跨国逃避税两大目标的平衡。WTO non-discrimination principle consists of the most-favored-nation treatment principle and the national treatment principle, which form the basis of WTO legal systems. The non-discrimination principle serves as the cornerstone of the free movement of people, capital and service; however, tax policy also plays an important role in trade liberalization. International community adopts various measures to address international tax avoidance and evasion, which also increases the difficulty in identifying tax discrimination and implementing the non-discrimination principle. Based on the Argentinean financial services case, this paper discusses the key and difficult points of applying the non-discrimination principle in intemational tax law. Finally, the paper suggests China make use of tax treaties, focus on the commitments made in international agreements, promote the revision of domestic laws, and achieve the balance between protecting the legal interest of taxpayers （especially non- residents） and fighting against international tax avoidance and evasion.

关 键 词：服务贸易 税收歧视 税收协定 跨国逃避税 

分 类 号：D996.3[政治法律—经济法学] F811.4[政治法律—国际法学] F744[政治法律—法学]