论中国非居民企业股权间接转让的税法规制

On Tax Law Regulation concerning Indirect Equity Transfer of Non-resident Enterprises

本文梳理了非居民企业股权间接转让的国内法与税收协定的重要制度,结合境外非居民企业股权间接转让引发的税务争议,指出在制度具有较大不确定因素下,建立事先裁定制度不失为一种解决方法。

This paper first clarifies the critical and latest provisions of domestic laws and tax trea ties concerning indirect equity transfer of non-resi dent enterprises, and by considering the tax disputes triggered by indirect equity transfer of non-residents, the paper points out that establishing an authority of advance rulings can be a solution for disputes under the context of uncertainties in regime.