论国际税法及其对国内税收制度的影响  

International Tax Law and its Influence on National Tax Systems

作　　者：克雷格·埃利夫 刘奇超(翻译) 沈涛(翻译) 叶琼微(校译) 肖畅(校译) Craig Elliffe;Liu Qichao;Shen Tao;Ye Qiongwei;Xiao Chang

机构地区：[1]新西兰奥克兰大学法学院 [2]天津市滨海新区财政局 [3]中国政法大学民商经济法学院 [4]中国财政科学研究院 [5]对外经济贸易大学法学院

出　　处：《财政科学》2021年第9期134-148,共15页Fiscal Science

基　　金：2019年国家社科基金一般项目“经济数字化背景下所得税国际规则重构与我国应对策略研究”(项目编号:19BGJ087)的阶段性研究成果。

摘　　要：通常认为,国际税法存在国内法规范和国际公法规范两方面的法律渊源。其中,国内法规范主要涉及规范跨境交易的国内税收制度,国际公法规范主要包括税收协定和共识性国际税法。共识性国际税法是以国际税收的机构、文书、解释三者为基础构建的共识性规范。在税基侵蚀和利润转移(BEPS)项目1.0时代,共识性国际税法推动了税收协定和国内相关税收制度的大量修改;迈入BEPS2.0时代,共识性国际税法能否在独立核算原则、独立交易原则和常设机构原则这三项国际税收基石性原则的根本性变革方面发挥作用,有待进一步考察。若BEPS2.0共识可以达成,将强有力地证明共识性国际税法的存在及其重要性。Generally speaking,international tax law has two legal sources:domestic law norms and public international law norms.Domestic law norms mainly involve the domestic tax system regulating cross-border transactions,while public international law norms mainly include tax treaties and Consensus International Tax Laws.Consensus International Tax Laws are consensus norms based on international tax institutions,documents and interpretations.In the era of Base Erosion and Profit Shifting(BEPS)project 1.0,Consensus International Tax Law has promoted a large number of amendments to tax treaties and domestic anti BEPS tax system.Entering the BEPS 2.0 era,whether Consensus International Tax Law can play a role in the fundamental changes of the three cornerstone principles of international tax,namely,separate entity accounting,the arm's length principle and the principle of permanent establishment,remains to be further investigated.If BEPS 2.0 consensus can be reached,it will strongly prove the existence of Consensus International Tax Law.

关 键 词：国际税法 国际习惯法 共识性国际税法 数字经济税收 

分 类 号：F811.4[经济管理—财政学]