滥用税收协定

美国对跨国并购融资中滥用税收协定的管制措施及评析

Reviewing U.S.Controlling Measures against Treaty Shopping in the Financing Relating to Transnational Corporate Mergers and Acquisitions

但是，为了防止纳税人滥用税收协定进行避税，该原则也不应绝对化。

However , in order to prevent taxpayers from treaty shopping , the principle should not be absolute .

反滥用税收协定的主要措施就是在税收协定中加入反滥用条款。

The major measure to avoid the international tax treaty shopping is to add the specifical articles in the international tax treaty .

主要是对实践中最严重的避税手段转让定价及滥用税收协定进行了深入的分析。

Then in the third and the forth chapter of the paper , the practice of the transfer pricing and the international tax treaty shopping in our country are deeply analysesed .

建议包括两个方面：一是完善我国国内的反国际避税立法，二是加强对滥用税收协定的防范。

Two aspects of the suggestions : one is to improve the national legislation on anti-international tax avoidance , and the other is to strengthen the protection on the taxation negotiation abuse .

中英两国在实践中同其他国家都有在税收协定中加入反滥用税收协定条款的作法，中英两国在税收协定谈判中对此问题是否解决、如何解决都很值得期待。

In practice , both China and UK have made use of articles of anti-abuse tax treaty in their tax treaties with some other countries . Whether China and UK will solve the problems of abusing tax treaty and how deserves keeping an eye on .

滥用税收协定（也称国际税收协定滥用），是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。

Abuse of tax agreement ( also called abuse of international tax agreement ), is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . It is a way in common use to avoid tax in international taxation fields .

略论滥用国际税收协定

On Abuse of International Tax Agreement