美国所得税协定范本中的利益限制条款与更新建议

Limitation on Benefits Provision in the U.S. Model Income Tax Convention and Its Revision Proposals

"利益限制"是防止纳税人滥用税收协定利益的方式之一,中国仅在近两年与俄罗斯、厄瓜多尔和智利签订的税收协定中使用了该条款。然而,美国早在1989年的美德税收协定中就采用了利益限制条款。本文介绍的《美国范本》及其技术解释(technical explanation)中利益限制条款的主要内容,为我们提供了一个成熟的参考模板。

＂Limitation-on-Benefits＂ rule （LOB） is one of the means to address tax treaty abuse. China has only introduced this provision in the newly concluded tax treaties with Russia, Ecuador and Chile. However, the LOB provision has been adopted by the U.S. in the U.S.-German Tax Treaty as early as 1987. The paper analyzes the main contents of the LOB provision in the U.S. tax model and its technical explanation, which provides a relatively well-developed model for reference.