双边税收协定

通常情况下各国会通过双边税收协定予以解决，双边税收协定往往是以OECD税收协定范本作为参照。

As usual every country solves this problem through the bilateral taxation agreement which usually refers to OECD Model Tax Convention .

本章首先从双边税收协定和立法两个方面分析了183天规则在中国的适用现状，之后就如何完善对外签订税收协定和中国的相关立法提了几点建议。

At first , it analyzes the present application of this rule in China from the aspect of bilateral taxation agreement and the relevant legislation . Then some suggestions are put forward on improving the external taxation agreement and relevant Chinese legislation .

各国也开始接受强制性仲裁机制，并在双边税收协定中引入强制性仲裁机制。

Many countries have begun to accept mandatory arbitration mechanism , and introduced it into bilateral tax agreements as well .

欧盟的实践拓展了双边税收协定中的非歧视待遇，是所得税区域性协调的尝试。

The practice of the European Union develops non-discrimination clause in bilateral taxation conventions , which is a sample of regional harmonization of income taxation .

如何解决跨国课税中合伙企业的协定资格&德国双边税收协定中的特别规则

How to Resolve the Qualification of Convention of the Partnership in the International Taxation & The Special Rules in the Double Tax Conventions of Germen

一般认为，传统意义上的国际税收协调始于双边税收协定（条约），而区域性税收协调则始于关税同盟或自由贸易区。

Generally international tax coordination starts from bilateral tax treaty but regional tax coordination starts from customs union and free-trade areas which difference is whether there is a flat tax rate .

尽管利息支付也是要缴纳预提所得税的，但是利息的预提所得税一般低于股息，同时各国的国内税法或者双边税收协定也会将利息的预提所得税免除。

Although the interest payments include withholding tax , it is generally lower than the dividend withholding tax , moreover , interest withholding tax could be exempt according to the domestic tax laws or the countries bilateral tax .

它是在抵免制度的发展中产生的附属原则，是国际税法中的一项重要制度，它通常以税收饶让抵免条款的形式约定在双边税收协定中。

It is a subsidiary principle arising from the development of the principle of the tax sparing credit system , and an important system in international tax laws . It is usually the terms of bilateral tax agreements .

然而，在我国双边税收协定中，相互协商程序是唯一的税收争议解决机制，该税收争议解决机制的缺陷在实践中日益突显。

However , the mutual agreement procedure is the only tax dispute resolution mechanism in tax BITS which China is a party , such a deficiency of the tax dispute resolution mechanism has become increasingly highlighted in practice .

另外，随着经济全球化的发展，我国更多地参与世界经济活动，同外国缔结的双边税收协定也与日俱增。

Besides , with the rapid development in domestic and international markets , our country has no other choices but takes part in the global economic activities in a positive manner and seeks to conclude more tax treaties with other countries .

在此基础上，积极拓展国际间反避税的交流与合作，通过签订双边、多边的税收协定与条约解决税收管辖权冲突及避税问题，防止在跨国贸易额剧增条件下税基的缩减与税收的流失。

The international exchange and coorperation on anti-avoidance of tax should be developed , some problems of tax avoidance should be solved by signing the bilateral and multilateral tax agreement in order to prevent the reduce of tax base and loss of tax under the condition of international trade increase .