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税收条款的引入旨在平衡东道国与外国投资者之间的利益。然而,绝大多数的国际投资协定所采用的“附属性条款”模式未能将税收排除在投资待遇以外的其他协定条款的适用范围之外,这就使得东道国在投资领域税收管理方面承担高于其他税收协定的条约义务。中国的对策应是选择“专门性条款”的模式,并尽可能地将本国的主要税种纳入税收条款的适用范围,以确保中国在国际投资领域税收管理方面所承担的义务不至于超过相关税收协定的范围,从而保留必要的政策空间。
The introduction of tax clauses aims to balance the interests of the host country with foreign investors. However, the “subsidiary clause” model adopted by the vast majority of IIAs fails to exclude taxation from the scope of other treaty provisions that go beyond the treatment of investment, which gives the host country the burden of tax administration in the area of investment Higher treaty obligations than other tax treaties. China’s response should be to adopt a model of “special provisions” and to include as much as possible the main tax categories in the country in the scope of the tax clauses to ensure that China’s obligations with regard to tax administration in the area of international investment do not exceed the relevant The scope of tax treaties, thus preserving the necessary policy space.