国际税法中一般类型常设机构的确定规则

The Rule for Discerning the General Permanent Establishment Under International Tax Law

伴随着经济全球化,国际直接投资的不断增长,各国对投资产生的各项所得进行征税的权利的划分问题显得日益突出。对跨国纳税人的直接投资中的营业所得,采用“常设机构”原则,由常设机构所在国享有独占征税权。确定常设机构的存在,应从系统观点出发,基于征税机关的方便性考虑,以功能为核心标准。常设机构分为一般类型常设机构和特殊类型常设机构。

With the development of economy and the gradual increase of ＂General Permanent Establishment＂ towards direct investment of international taxpayers. That is, the country that the general permanent establishment lies in has the exclusive taxing right. To select the general permanent we should consider function as the key standard. The general permanent establishment includes common general permanent establishment and special general permanent establishment.