《BEPS多边公约》对我国税收协定MAP机制的影响  

Influence of the MLI on the MAP Mechanism of Bilateral Tax Treaty of China

作　　者：冯小川 FENG Xiaochuan

机构地区：[1]厦门大学法学院

出　　处：《税务研究》2020年第9期78-83,共6页

摘　　要：《实施税收协定相关措施以防止税基侵蚀和利润转移(BEPS)的多边公约》(以下简称《公约》)配合BEPS第14项行动计划的要求,对各缔约方双边税收协定中的相互协商程序条款进行统一修订。我国在采纳《公约》修订方案的同时,也应当按照本国的跨境税收争议解决资源配置实际情况,审慎对待BEPS第14项行动计划的各项建议及措施,提升相互协商程序的实际操作效率,在国际税收改革合作中切实提高我国跨境税收争议的解决能力。Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting(MLI), in conjunction with the BEPS Action 14, provides an instrument to uniformly amend MAP clauses in bilateral tax treaties. While adopting the amendments from the MLI, China should take care to treat the recommendations and measures of the BEPS Action 14 based on the actual situation of the resource allocation to resolve cross-border tax disputes, improve the practical operating efficiency of the MAP and improve effectively the ability to resolve the cross-border tax disputes in international cooperation in tax reform.

关 键 词：税基侵蚀和利润转移 相互协商程序 税收协定 多边公约 跨境税收争议 

分 类 号：F125[经济管理—世界经济] F812.42