税收协定中艺术家和运动员条款的适用研究

Application Study of Entertainers and Sportspersons Article in Tax Treaties

跨国艺术家和运动员虽然是少数群体,但一直是国际税收领域重点关注的对象。为防止跨国艺术家和运动员逃避税、保障来源国税收利益,OECD范本第17(1)条运动员和艺术家条款应运而生。然而,该条款在实践中却产生了过度征税、双重征税、征管成本较高、税收待遇不公平等问题。为解决上述问题,有关税收协定范本和税收协定引入了最低限额规则。基于最低限额规则能够在保障来源国税收利益和限制来源国征税权之间实现平衡,并考虑到我国税收协定中艺术家和运动员条款的实践问题,本文建议我国采纳最低限额规则,并在引入时考虑所得限额的合理性等问题。

Although international entertainers and sportspersons are minority groups,it is a general concern of international tax field.In order to prevent tax evasion and protect tax interests of the source country,the OECD Model introduced the Article 17(1)of the Entertainers and Sportspersons.However,the article has caused problems in practice,such as excessive taxation,double taxation,high costs of collection and administration and unfair tax treatment.To solve above-mentioned problems,relevant treaty models and treaties introduced the minimum threshold rule.As this rule can achieve a balance between safeguarding the tax interests and restricting taxing rights of the source country,and considering the practical issues of the Article in China,the paper suggests China should adopt the minimum threshold rule and pay attention to the rationality of the income limit.