浅析国际商业银团贷款合同中“包税条款”的合法性  

The legality of Crossing - up Clause in the International Syndicated Loan Agreement

作　　者：关茜雯[1] 纪啸天[1] 

机构地区：[1]北京环球律师事务所,执业律师中国北京100016

出　　处：《防灾技术高等专科学校学报》2003年第1期29-31,共3页Journal of College of Disaster Prevention Techniques

摘　　要：对国际商业银团贷款合同中包税条款在中国法律项下是否具备合法性这一问题,通过分析国家有关税收法规及国家税务机关的具体解释,提出了在实践中应如何针对包税条款出具法律意见的建议。This paper tries to give advice on the issues whether the Crossing - up Clause in the International Syndicated Loan Agreement is legal or not under the PRC Law, and how to provide the PRC Legal opinion in practice through the analysis of the related State tax reguletions and the specific explanation.

关 键 词：国际商业银团贷款 贷款合同 “包税条款” 合法性 中国 利息预提税 

分 类 号：F832.4[经济管理—金融学] D923.6[政治法律—民商法学]