“双边”抑或“多边”:国际税收规则体系的困境与出路

The Dilemma and Solution of the Multilateral Legal Framework of International Taxation

以“积极收入在来源国征收、消极收入在居民国征收”为主要内容的现行国际税收规则体系肇始于上个世纪20年代,实践证明,上述规则的固有缺陷滋生了税基侵蚀和利润转移问题。为此,G20和OECD主自2013年起实施BEPS一揽子行动计划,并取得一定成果。然而,上述行动计划并不能彻底解决税基侵蚀和利润转移问题。建议以跨国企业集团整体为纳税主体,采用公式分配方法,改采“积极收入在居民国征收、消极收入在来源国征收”的方法,构建新的多边税收协定体系。

The current system of international tax rules with"positive income is levied in the source country and passive income is levied in the resident country"as the main content began in 1923.Practice has proved that the inherent defects of the above rules breed the problems of tax base erosion and profit transfer.To this end,the G20 and OECD have implemented the BEPS package of action since 2013 and achieved certain results.However,the above action plan can not completely solve the problems of tax base erosion and profit transfer.It is suggested that multinational enterprise groups should be taken as the tax payer,the formula distribution method should be adopted,and the method of"positive income should be levied in the resident country and passive income should be levied in the source country"should be adopted insteadto build a new multilateral tax treaty system.