税收协定常设机构特殊性问题及实证研究

The Particularity of PE in the Context of Tax Treaties and its Empirical Study

随着经济全球化发展,企业跨境交易日益频繁,主权国家通过签订税收协定约定双方管辖权,其中,协定中的常设机构确定了缔约国一方向缔约国另一方企业征税的权利。由于电子商务发展,使得在企业内部、企业与企业间的沟通愈加便利,企业集中管理全球业务能力日益增强,极大地增加了主权国征税权争夺的空间和难度。本文正是基于此背景,针对税收协定中常设机构的概念以及代理型常设机构、服务型常设机构中尚存得诸多不确定性因素和特殊性问题进行理论和实证研究,希望厘清其中的复杂关系及企业的理解误区,为提高常设机构认定的实务操作性提供建议。

Cross-border transactions have surged due to economic globalization. Sovereign states agree on the jurisdiction of both parties by signing tax treaties. The concept of "Permanent Establishment " in the context of tax treaty, determines the right of a Contracting State to tax the profits of an enterprise of the other Contracting State. However, due to the fast growth of E-business, communication within and among enterprises becomes more convenient, and the ability of enterprise to centrally manage global business is increasing, which greatly increases the potential and difficulty for sovereign countries to fight for their taxing rights. The paper made a theoretical and empirical study on the concept of PE and the uncertainty factors and particularity existed in some special PE(such as agent PE and service PE). The research results would be helpful to clarify the complex and misunderstanding in this field, and provide suggestions to improve the legal identification of PE in practice.