摘要
《多边公约》作为在全球范围内协调跨境投资所得税收政策的第一份多边法律文件,将用于修订缔约方被涵盖的税收协定,预示着多边工具可能会成为后BEPS时代国际税收治理的一项重要工具。我国在2017年6月签署了《多边公约》,提交了102份双边税收协定作为暂定被涵盖的税收协定,也对公约中的实质性条款逐一表明了立场。实施《多边公约》不仅将影响我国谈签、解释和实施双边税收协定,也会影响我国税收协定政策的发展趋势。
The MLI,the first multilateral legal instrument to coordinate cross-border investment income tax policy worldwide,will be used to amend the relevant provisions in bilateral tax treaties.It indicates that multilateral instrument may become an important approach for international tax governance in the post-BEPS era.China signed the MLI in June 2017 and provided a list including the total of 102 bilateral tax treaties as its provisional covered tax agreements and making its acceptance and reservations with regard to each of the substantial provision of the MLI.The implementation of the MLI will not only affect China's negotiation,interpretation and implementation of bilateral tax treaties,but also affect the development trend of China's tax treaty policies.
出处
《国际税收》
北大核心
2018年第11期26-32,共7页
International Taxation In China
基金
华东政法大学纪念"改革开放40周年"校内青年专项科研项目资助
