数字经济背景下广告服务商常设机构税收规制的新发展  

Issues Concerning Permanent Establishment of Advertising Service Providers in the Era of Digital Economy

作　　者：曹亚楠 王沛晗 Cao Yanan;Wang Peihan.

机构地区：[1]武汉大学法学院 [2]北京大学国际法学院

出　　处：《税务研究》2018年第7期84-92,共9页

基　　金：国家社会科学基金重点项目"后BEPS时代中国完善国际反避税的法律问题研究"(项目编号:16AFX024);教育部人文社会科学重点研究基地重大项目"中国参与全球税收治理法律问题研究"(项目编号:15JJD820005)的阶段性研究成果

摘　　要：数字经济背景下,各国在征税过程中遇到了前所未有的挑战,如何对互联网广告服务征税便是其中之一。在互联网广告服务领域,如何确定征税依据,采用合适的政策工具保证执行都是征税面临的难题。在这种情况下,国际上传统的常设机构规则与各国税收利益之间的矛盾显得愈发尖锐。为了应对这种挑战,BEPS第1项行动计划专门提出应对数字经济挑战的倡议,有些国家和地区也在作出尝试。本文以印度花商案为例,分析矛盾背后的深层原因,并介绍世界上相关政策的前沿发展。In the context of the digital economy, countries have encountered new challenges during the taxation, one of which is how to tax Internet advertising services providers. In the field of Internet advertising services, how to determine the tax basis and adopt appropriate policy tools to ensure the implementation of taxation are the first issues that should be resolved. Under such circumstances, the contradiction between the traditional rules of the permanent establishment and the tax interests of ;carious countries appears increasingly acute. In response to such challenges, Action I of BEPS Plan specifically proposed some initiatives to address the problems caused by the digital economy, and some countries and regions are also making attempts to handle it. This paper takes Indian Right florist case as an example to analyze the potential reasons for the abovementioned contradictions and to introduce the up-to-date development of relevant rules worldwide.

关 键 词：数字经济 互联网广告 常设机构 税收规制 

分 类 号：F713.8[经济管理—广告]