试析VIE（协议控制）结构中受益所有人的认定问题被引量：2

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摘要受益所有人是股息、利息和特许权使用费的国际征税配问题中最重要的概念，它决定了跨国纳税人能否享受国际税收协定优惠以及缔约国在税收权益分配上的抉择，也是缓解国际双重征税、防止滥用国际税收协定优惠的重要手段。VIE作为近年的新型投资模式，基于对多种法律制度的规避而产生，虽然其的结构满足目前以OECD税收协定为代表的受益所有人认定要件，但不一定能享受到相应的税收协定优惠。

作者徐霖潇

机构地区华东政法大学

出处《时代经贸》 2014年第4期360-361,133,共2页 TIMES OF ECONOMY & TRADE

关键词受益所有人协议控制 OECD范本

分类号 F810.42 [经济管理—财政学]

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参考文献17

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