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当双边税收协定的缔约国给予合伙企业不同税收待遇时,其对合伙企业所得会产生定性冲突,应结合税收协定与缔约国有关规定对企业利润、特别报酬的定性予以分析,以避免双重征税或不征税。
When the parties to a bilateral tax treaty give different tax treatment to the partnership enterprise, it will have a qualitative conflict on the income of the partnership enterprise. The tax agreement should be analyzed in accordance with the relevant provisions of the contracting party on the definition of corporate profits and special remuneration in order to avoid double taxation or not tax.