欧盟所得税协调与税收非歧视待遇的发展

Income Tax Harmonization and the Development of Non Discrimination in EU

为了保障共同市场中服务、人员和资本等要素的自由流动,欧盟禁止成员国所得税法采取基于国籍的歧视措施,也禁止成员国税法限制本国国民在共同市场内行使自由流动的权利。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。但是,欧盟现行机制制约了税收非歧视待遇的进一步发展。

In order to safeguard the free movement of person and capital and the freedom to provide services within the common market, the European Union prohibits its Member States to adopt the following measures in their income tax laws ： discriminative measures on the ground of nationality ; measures that restricts nationals to exercise their rights of free movement in the common market. The practice of the European Union develops non-discrimination clause in bilateral taxation conventions, which is a sample of regional harmonization of income taxation. However, the current legal framework of EU restricts the further development of tax non- discrimination.