假想世界中的“游戏规则”——2010年经合组织《税收协定范本》第7条及其注释修订述评

“Playing Rules”in An Imaginary World—Review on the Revised Article 7 and Its Commentary of 2010 OECD Model Tax Convention

缔约国双方如何依照独立企业核算和公平交易原则确定可归属于常设机构的利润,是国际税法历史上长期未决的难题。2010年版的经合组织《税收协定范本》对第7条规定及其注释内容作了重大修订,修订后的第7条第2款规定的虚拟独立分设实体方法,将针对关联企业适用的可比性分析和公平交易方法类推适用于常设机构环境。这种方法具有人为虚构性质和主观想象的色彩,在适用中存在着缺乏可比对象和可预期性、增加纳税人的奉行负担和税务机关的征管成本等问题,也无法完全消除因缔约国双方国内税制差异而导致的常设机构利润国际重复征税问题,难以获得国际共识并为各国税收协定实践采纳。

How tax authorities of both Contracting States determine the profits attributable to a permanent establishment(PE)according to the principles of separate entity accounting and arm's length transaction is an unsolved big issue in the history of international tax law.The 2010 OECD Model Tax Convention made a fundamental revision to its Article 7 and relevant commentary.The revised Paragraph 2 of Article 7 provides for the fictitious separate and independent entity approach,and applies by analogy the methods of comparable analysis and arm's length principle designed for related enterprises to a permanent establishment's context.The approach has the character of artificial fiction and the feature of subjective image.The approach's application will be faced with problems such as the absence of comparable object and predictability,the increasing of the burden of taxpayer's conformance and the cost of tax authorities'administration.In addition,it can't completely eliminate double taxation on PE's profits resulting from the difference of Contracting States'domestic tax systems.Therefore,this approach may be difficult to gain international consensus and adoption in most of countries'tax treaty practice.