《BEPS多边公约》的适用机制及对中外双边税收协定的影响

The Applicable Mechanism of the BEPS Multilateral Convention and Its Effect on Sino-Foreign Bilateral Tax Treaties

《BEPS多边公约》是G20与OECD税基侵蚀和利润转移行动计划的重要内容,旨在以多边方式同步修订数千个现有双边税收协定。公约的适用机制有三方面特征:一是保留类型多样化,对不同类型条款的保留有不同的法律效力;二是兼容性安排灵活化,与被涵盖税收协定的关系有替代、修改、补充以及或替代或补充四种类型;三是解释规则复杂化,对公约的解释同时涉及对被涵盖税收协定的解释。上述适用机制将对未来中外双边税收协定的适用产生不容忽视的影响。

As an initial part of BEPS projects,the BEPS Multilateral Convention is aimed to amend bilateral tax treaties in a swift,coordinated and consistent manner.In order to achieve this purpose,the applicable mechanism of the Convention is unique in three aspects.First of all,reservation of the Convention will have different results depending on the certain type of provision that is reserved.Secondly,the Convention coexists with the Covered Tax Agreements and resolves the conflicts between their provisions by four kinds of compatibility clauses. Lastly,application of the interpretative rules of the Convention also involves the application of the interpretative rules of the relevant Covered Tax Agreements.The above applicable mechanism will have a profound impact on the application of Chinese bilateral tax treaties in the future.