税收协定中劳务型常设机构条款的适用问题

The Application of Provisions concerning Service Permanent Establishments in Tax Conventions

在缔约国一方居民企业通过在缔约国另一方境内的某种场所或设施实际履行提供劳务的情形下,应先根据税收协定中的场所型常设机构条款,后适用劳务型常设机构条款认定是否构成常设机构。在判断劳务履行所涉及的场所或设施是否处于提供劳务的非居民企业支配下这个问题上,应以非居民企业对这种场所或设施是否拥有某种合法的使用权为标准。劳务型常设机构条款所谓的企业的"雇员或雇佣的其他人员",应根据实质优于形式原则和具体案情,结合采用营业活动组成部分标准和实际控制指挥标准进行分析认定;应从提供劳务的企业的角度,认定非居民企业从事的若干劳务项目是否属于具有商业上的相关性或连贯性的"同一项目或相关联的项目"。

Under the condition that a resident enterprise of a contracting state provides services through a place or facility in the territory of the other contracting state, we should first apply the provisions concerning site-related permanent establishments and then the ones concerning service permanent establishments to the identification of a permanent establishment. With respect to the domination of the place or facility involved in the performance of the services by the non-resident enterprise providing the services, we should determine it in accordance with the legitimate use right of the place or facility by the non-resident enterprise providing the services. On employees or other personnel en- gaged by enterprises mentioned in the provisions concerning service permanent establish- ments in tax conventions, we should employ the criteria of business integration and actual control to analyze and identify them on the basis of the principle of substance over form and concrete cases. And we also should determine whether some service items carried on by a non-resident enterprise belong to the same item or associated items featured by commercial relevance or coherence.