摘要
服务型常设机构是我国从资本与技术输入国的国情出发,遵循联合国税收协定范本,在我国对外签订的税收协定(安排)中增加的一个条款。这一条款在实际执行中存在诸多不清晰的"灰色地带"。本文探讨了咨询劳务、相关联项目以及6个月(183天)等判定服务型常设机构的关键概念,并分析了技术转让伴随提供技术服务适用税收协定的处理方法。
Being considered as a capital and technology importing country, China has introduced a new article concerning service PEs in the tax treaties/agreements concluded between China and other countries following the UN Model Tax Treaty. However, there are much ＂grey zones＂ in the application of this article. This paper thoroughly analyses the key definitions of service PEs, including consultancy service, connected projects and 6 months/183 days, etc. It also elaborates on the tax treatment of technical services provided by non-residents following the conclusion of technology transfer contracts.
出处
《国际税收》
CSSCI
北大核心
2014年第5期41-44,共4页
International Taxation In China
