国际税收协定面临的新谜题  

New Puzzles Facing International Tax Treaties

作　　者：崔威[1] 刘奇超(译) 沈涛(译) 吴芳蓓(译) CUI Wei(University of British Columbia,Vancouver,Canada V6T 1Z4)

机构地区：[1]不列颠哥伦比亚大学,加拿大温哥华V6T1Z4 [2]天津市滨海新区财政局 [3]华东政法大学国际法学院 [4]供职于教育部中外语言交流合作中心

出　　处：《税务与经济》2023年第2期1-24,共24页Taxation and Economy

基　　金：国家社会科学基金一般项目(22BFX088);中国法学会部级法学研究课题[CLS(2022)C42]。

摘　　要：经济合作与发展组织的“双支柱解决方案”得到了二十国集团的背书,137个国家(地区)就该方案达成了新国际税收协议,且已被广泛视为国际社会需要税收合作的证据。最近提出的关于国际税收合作的理由有三个:一是服务贸易的转型破坏了传统国际税制设计的前提;二是国际社会需要安抚美国,防止其发动贸易战;三是国家应该通过合作来终结税收竞争和跨国公司避税,但这与经济理论和“双支柱方案”的实际内容不一致。理论上看,无论是关于生产资本还是公司总部的税收竞争,终结竞争都不能为所有国家创造利益。就政策内容而言,“双支柱方案”更有可能被解读为限制而非增强政府对跨国公司征税的能力。“贸易条件理论”为世贸组织的制度提供了合理解释的方式,为了效仿“贸易条件理论”的成功,可能需要摒弃某些长期以来在国际税收讨论中盛行的假设。只有对国际税收的主题进行更基本的概念化重构,才能揭示国际税收合作的真实过往与未来发展。The "Two-Pillar Solution" of the Organization for Economic Cooperation and Development has been endorsed by the G20,and 137 countries(regions)have reached a new international tax agreement on the plan,and it has been widely regarded as the evidence of taxation cooperation needed by international community. There are three reasons recently put forward for international tax cooperation:first,the transformation of service trade has destroyed the premise of the traditional international tax system design;second,the international community needs to appease the United States and prevent it from launching a trade war;and third,countries should cooperate to end tax competition and tax avoidance by multinational corporations,but this is inconsistent with economic theory and the actual content of the "two-pillar scheme". In theory,competition to the extreme,whether over taxation of productive capital or corporate headquarters,cannot create benefits for all countries. In terms of policy content,the "two-pillar plan" is more likely to be interpreted as limiting rather than enhancing the government′s ability to tax multinational corporations. The " term of trade theory" rationalizes the WTO regimes. To emulate the success of the " terms of trade theory" may require abandoning certain assumptions that have long prevailed in international tax discussions. Only a more basic conceptual reconstruction of the topic of international taxation can reveal the true past and future development of international taxation cooperation.

关 键 词：国际税收合作 双支柱 税收协定 税收竞争 避税 贸易条件理论 

分 类 号：F810.42[经济管理—财政学]