联合国协定范本12B条款的突破与局限  

Breakthroughs and Restrictions Concerning the Article 12B of UN Model

作　　者：励贺林 骆亭宇 姚丽 Helin Li;Tingyu Luo;Li Yao

机构地区：[1]天津商业大学会计学院 [2]天津理工大学管理学院

出　　处：《国际税收》2021年第8期39-45,共7页International Taxation In China

基　　金：2018年度教育部人文社会科学研究基金规划项目“逆全球化背景下提升我国税制国际竞争力研究”(课题编号:18YJA790050)的阶段性研究成果。

摘　　要：为应对经济数字化带来的税收挑战,联合国推出基于双边模式的解决方案,在《联合国协定范本》2021年更新版本中增加了第12B条款。12B条款试图用赋予来源国对自动化数字业务境外付款征收预提税的征税权,来解决非居民企业不构成基于物理存在联结度的常设机构而造成的征税权难题,同时允许纳税人按照年度净利润法纳税进行可替代选择。12B条款虽然在征税权的分配上有所突破,但受限于传统国际税收规则的基本概念和框架,仅能解决部分问题,因此应谨慎观察这种双边模式带来的新问题。In order to address the tax challenges posed by the digitalization of the economy,the United Nations has introduced a solution based on the bilateral model by adding Article 12 B to the 2021 update of the UN Model.Article 12 B attempts to solve the taxing right allocation problem caused by non-resident enterprises not forming a permanent establishment based on the degree of nexus of physical existence by giving the source state the right to levy withholding tax on overseas payment of automated digital services,and at the same time allowing the taxpayer to pay taxes in accordance with the annual net profit method as an alternative option.Article 12 B is a breakthrough in the allocation of taxing rights,but limited to the basic concepts and framework of traditional international tax rules,it can only partially solve the problem.Therefore,we need to carefully observe the new problems brought by this bilateral model.

关 键 词：经济数字化 税收挑战 联合国协定范本 12B条款 预提税 双边模式 

分 类 号：F810.42[经济管理—财政学]