电子商务中常设机构利润核定问题初探——兼评经合组织方案

A Tentative Remark on Attribution of Profits to an Electronic Commerce PE:Comments on the OECD Report

本文首先介绍分析了经合组织的电子商务常设机构利润核定方案,在此基础上,本文提出应当结合网络空间的技术特点和常设机构概念具有的开放性及其蕴涵的政策内涵,对传统常设机构原则进行创造性改革:对电子商务中常设机构认定采用网站型常设机构方案;在核定问题上,借鉴经合组织提出的'工作假说'对范本第7条所做的统一解释,并在职能分析上采用功能等同方法,将软件代理人的职能类比为传统代理型常设机构,并运用佣金法及独立交易商法等方法来核定常设机构的利润。

This article starts with an introduction and analysis of OECD’s proposed approach to attribute profits to permanent establishment(PE)in electronic commerce.Based on that,this article holds that the traditional principle of PE should be refined taking into accounts the technical features of Cyberspace,the openness of PE concept and the rationale which underlies PE.Website PE approach is adopted to determine PE in the context of electronic commerce.With respect to the profit-attribution of PE,the uniform interpretation of Article 7 advanced by OECD’s Working Hypothesis is followed,and a function equivalent approach is used to establish the comparability of software agents and agency PE in functions performed.Then the commission or fee method and the independent dealer method are applied accordingly to assess the profits attributed to electronic commerce PE.