税收协定

跨境电子商务国际税收协定适用问题&对所得定性问题的思考

On the Applicable Problems of the International Tax Agreement with the Transnational Electronic Commercial Affairs

略论滥用国际税收协定

On Abuse of International Tax Agreement

OECD税收协定范本相互协商程序研究

Study on the Mutual Agreement Procedure of the OECD Model Tax Convention

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 .

自1963年发布了其第一个税收协定范本以来，OECD现在每隔几年甚至一年就发布其范本的更新版本。

Having released its first model tax convention since 1963 , OECD even releases the updated edition of its model in one year or several years now .

本文不仅回顾了OECD税收协定范本的历史演进，而且对现在正在进行的重点研究工作中一些热点问题做了阐述，希望能够更深刻地理解其历史性与时代性的统一。

This thesis not only review the historical evolution progress of OECD model tax convention , but also explain some hot problems which are the key work that engaged in now .

主要阐述了国际税收协定的产生过程及两个范本（OECD范本及UN范本）的产生，并重点论述了OECD范本的历史发展过程。

I have explained the process of origin of the international tax treaty and two models ( OECD model and UN model ), and have mainly described the historical evolution of OECD model especially .

笔者对中国以后的CFC立法进行了构想，同时对如何解决中国所创立的CFC立法与中国所签订的税收协定之间的冲突，提出了一些自己的看法。

The author in the end conceives the framework of China 's CFC legislation , and renders his suggestions on how to resolve contradictions between the future CFC legislation and tax treaties .

而OECD协定范本因其内容的更新及时，能适应和解决经济全球化带来的各种问题，现已成为绝大多数国家签订税收协定的主要参考文本。

OECD model , because of its timely update , its ability to meet and solve various kinds of problem which arising from economic globalization , have already become the main reference text that most countries refer to when they sign the tax treaty now .

普华永道（pwc）驻百慕大税务合伙人理查德欧文（richardirvine）表示，对那些把总部设在未与美国签署税收协定的国家的企业来说，美国正在制订的数项法规可能会造成不利影响。

Richard Irvine , a tax partner for PwC based in Bermuda , said there were several pieces of US legislation in the pipeline that could adversely affect companies based in countries that did not have tax treaties with the US in place .

我国对外税收协定仲裁条款引入问题初探

On Introducing the Arbitration Procedure In Our Country 's Tax Treaties

简析税收协定适用上的消极作用原则

An Analysis on the Restrictive effect Principle in Applying Tax Treaties

税收协定执行中存在的问题与对策

Some Thoughts on Issues concerning the Implementation of Tax Treaties

论国际税收协定争议仲裁的法律特征

Discussion on the Legal Attributes of Tax Treaty Dispute Arbitration

税收协定优于国内税法适用不可绝对化

Tax Treaties Are Not Absolutely Prior to Domestic Tax Laws

本表适用于提出享受税收协定待遇审批申请的非居民。

This form is applicable to non-resident applying for treatment under DTA .

国际税收协定与反避税

International Tax Treaties and Anti - tax - evasion

第四部分为国际税收协定争议仲裁的发展。

Part IV is " The development of international tax treaty conflict arbitration " .

第二部分为解决国际税收协定争议的传统方法。

Part II is " Resolution of tax treaty conflicts by traditional methods " .

然后论述了解决国际税收协定争议的基本原则和传统方法。

Then the part reviews principles and traditional methods of tax treaty conflicts resolution .

国际税收协定争议的仲裁解决方法

Resolution of Tax Treaty Conflicts by Arbitration

这部分首先概述了国际税收协定争议的概念、种类和特点；

This part introduces definition , kinds and features of international tax treaty conflicts firstly .

这部分简单回顾了国际税收协定争议解决方法的发展过程。

This part reviews the historical development of different methods of international tax disputes resolution .

国际税收协定是国际税收合作的主要形式。

International tax conventions ( ITCs ) are the main form of international tax cooperation .

国际税收协定中饶让抵免条款问题研究

Tax Sparing Clauses in International Tax Treaties

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

那么21世纪的国际税收协定究竟会有哪些具体的发展动向和趋势呢，本文试图在了解税收协定的发展历程、态势及对大的国际经济背景的研究的基础上，做出合理的预测。

Then what is the material trend and pulse of international taxation convention in 21st century ?

国际税收协定中常设机构中的营业代理人初探

A Discussion on the Business Agents of the Permanent Office in the Agreement of the International Tax

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 .

税收协定除对所得消除双重征税外，还有防止偷逃税（财政逃避）的重要目的。

This article argues that tax treaties have another important objective besides avoiding double taxation of income tax .