电子商务跨国特许权使用费所得征税与协调

On Taxation and Harmonization of Cross-border Royalty in the Context of E-Commerce and Capital Tax Conventions

我国税收协定工作文本第12条——关于跨国特许权使用费所得征税与协调的规定,已明显滞后于新形势的需要,尤其是未能反映跨国电子商务活动的广泛开展。有鉴于此,我国应积极借鉴世界上两大税收协定范本(UN范本和OECD范本),及其注释关于跨国特许权使用费所得征税与协调的最新修订成果,及时修订我国税收协定工作文本的相关规定,为我国跨国电子商务活动的蓬勃发展营造良好的法律环境。

The provisions of Article 12 of China's Working Draft on taxation and harmonization of cross-border royalty has obviously lagged behind the needs of the new situation, especially it has failed to take into account the situation of cross-border E-Commerce. In order to build a good circumstance of law for the development of cross-border E-Commerce in China, we should actively use the latest amendments of the provisions on taxation and harmonization of cross-border royalty to the two important Model Conventions (UN Model Convention and OECD Model Convention) and their Commentaries in the world for reference and amend the related provisions of China's Working Draft in time.