摘要
国际投资仲裁涉税案件日渐增多,国际投资领域中的税收问题凸显。美国等发达国家近年来引入各种模式的税收条款,旨在平衡东道国与外国投资者之间的税收利益。然而,不同模式的税收条款对东道国税收主权造成的影响大相径庭。发展中国家的应对之策应为:结合本国实际,相应地引入专门的税收条款,并选择宽泛的"税收"定义,以降低本国税收管理行为的被诉风险,保留必要的施政空间。
Over recent years the dramatic growth of taxation disputes has raised an increasing number of taxation issues in the investment area.Some developed countries,like United States,have introduced different kinds of taxation clauses which are used to balance the relationship between the sovereignty interest of host states and foreign investors.However,the impact on the taxation sovereign of host states make by different patterns of taxation clauses will be widely divergent.As a countermeasure,Developing Countries should consider choosing a specific taxation clause which is suited to their national conditions,and a broad definition of taxaxtion to reduce the prosecution risks of their tax and revenue administration,and keep the necessary policy space for the governments.
出处
《税务与经济》
CSSCI
北大核心
2012年第4期98-103,共6页
Taxation and Economy
基金
2011年度国家社会科学基金青年项目"中国双边投资保护条约(BIT)的差别化缔约实践法律问题研究"(项目编号:11CFX079)的阶段性成果
关键词
国际投资条约
税收条款
发展中国家
international investment agreements
taxation clause
developing countries
