國際稅收基礎(chǔ)

（第五版·中英雙語）

［美］布萊恩· J. 阿諾德（Brian J.Arnold）　著

《國際稅收基礎(chǔ)》翻譯組 譯

國際稅收經(jīng)典著作譯叢

Chinese Translation of International Tax Classic Works

版權(quán)所有·侵權(quán)必究

書　　名：國際稅收基礎(chǔ)（第五版·中英雙語）

　　　　　GUOJI SHUISHOU JICHU (DI-WU BAN·ZHONGYING SHUANGYU)

作　　者：［美］布萊恩·J. 阿諾德（Brian J. Arnold） 著

　　　　　《國際稅收基礎(chǔ)》翻譯組　譯

責任編輯：范竹青

責任校對：姚浩晴

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國際稅收基礎(chǔ) ：第五版 ：漢文、英文 /（美）布萊

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ISBN 978-7-5678-1403-5

Ⅰ．①國… Ⅱ．①布… ②國… Ⅲ．①國際稅收 - 基

本知識 - 漢、英 Ⅳ．① F810.42

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圖字 ：01-2023-5566

? 2023 Brian J. Arnold

《國際稅收基礎(chǔ)（第五版·中英雙語）》包含簡體中文版譯文，由布萊恩· J. 阿諾

德所著，中國稅務(wù)出版社出版發(fā)行。Kluwer Law International BV（Alphen aan den

Rijn, The Netherlands）全權(quán)擁有《國際稅收基礎(chǔ)（第五版）》的出版及發(fā)行權(quán)利，

并授權(quán)中國稅務(wù)出版社出版發(fā)行。

This is a bilingual edition including a translation into Simplified Chinese of

International Tax Primer, 5th Edition, by Brian J.Arnold, published and sold by China

Taxation Publishing House Co., Ltd., by permission of Kluwer Law International BV,

Alphen aan den Rijn, The Netherlands, the owner of all rights to publish and sell same.

翻譯組成員

張志勇　　陳　新　　姚　寧

梁若蓮　　王立利　　韓凌宇

陳格格　　韓永品　　　　　

自 2019 年威科出版《國際稅收基礎(chǔ)》第四版至今，四年已經(jīng)過去

了。這期間，國際稅收領(lǐng)域又經(jīng)歷了諸多變化和發(fā)展。為及時反映國

際稅收的新面貌，本書作者布萊恩·J. 阿諾德先生，通過威科于 2023

年初出版了《國際稅收基礎(chǔ)》第五版。

《國際稅收基礎(chǔ)》第五版在原有基礎(chǔ)上做了大幅度的修訂和擴充，

涉及 2018 年以來，國際稅收領(lǐng)域取得的最新進展，尤其是 OECD 包容

性框架提出的“雙支柱”解決方案所帶來的諸多理論和實務(wù)問題。

《國際稅收基礎(chǔ)》中英雙語版自首次出版以來，一直受到國內(nèi)眾

多讀者的普遍好評。在獲悉《國際稅收基礎(chǔ)》第五版出版的消息后，

中國稅務(wù)出版社及時與威科聯(lián)系新版引進事宜，并組織開展翻譯出版

相關(guān)工作。

參加《國際稅收基礎(chǔ)（第五版·中英雙語）》翻譯工作的人員包

括韓凌宇（第 1 章、第 2 章）、姚寧（第 3 章）、陳格格（第 4 章）、

譯者序

Four years have elapsed since Wolters Kluwer released the fourth edition of

the International Tax Primer in 2019. During this period, the field of international

taxation has experienced many changes and advancements. In order to timely reflect

the new landscape of international taxation, Mr. Brian J. Arnold, the author of the

International Tax Primer, with the help of Wolters Kluwer, published the fifth edition

of the International Tax Primer in early 2023.

The fifth edition of the International Tax Primer has undergone significant

revisions and expansions, covering the latest developments in the international

taxation since 2018, especially the numerous theoretical and practical issues brought

about by OECD Inclusive Framework’s two-pillar approach for dealing with the

digitalization of the economy.

The bilingual Chinese-English version of the International Tax Primer

has received widespread acclaim from numerous readers in China since its first

publication. Therefore, upon learning the publication of the fifth edition, China

Taxation Publishing House promptly contacted Wolters Kluwer regarding the

introduction of the new bilingual version and simultaneously initiated its translation.

Participating in the efforts of translation of this new version are Han Lingyu

(Chapters 1 and 2), Yao Ning (Chapter 3), Chen Gege (Chapter 4), Han Yongpin

Translator’s Words

韓永品（第 5 章）、陳新（前言、第 6 章、第 7 章和國際稅收術(shù)語表）、

王立利（第 8 章）和梁若蓮（第 9 章）。陳新和我本人審校了全書各

章節(jié)。

張志勇

2023 年 9 月

2 國際稅收基礎(chǔ)（第五版·中英雙語）

(Chapter 5), Chen Xin (Preface, Chapters 6 and 7 and Glossary of International Tax

Terms), Wang Lili (Chapter 8) and Liang Ruolian (Chapter 9). Chen Xin and myself

have proofread, with necessary revisions, each chapter of the Chinese translation.

Zhang Zhiyong

September 2023

譯者序——Translator’s Words 3

2005 年，我和我的幾位同事翻譯了布萊恩·J. 阿諾德和邁克·J.

麥金太爾撰寫的《國際稅收基礎(chǔ)》（第二版）。一晃十五年過去了，

國際稅收領(lǐng)域發(fā)生了巨大的變化。其中最重要的變化無疑是 2008 年全

球金融危機后，由二十國集團（G20）倡導(dǎo)或背書、經(jīng)濟合作與發(fā)展組

織（OECD）推動的稅基侵蝕和利潤轉(zhuǎn)移（BEPS）項目、多邊稅收征

管互助公約、金融賬戶涉稅信息自動交換。我們欣慰地看到，這些事

件及其推動的國際稅收理論和實務(wù)的發(fā)展，都在本書第四版中得到了

充分的闡釋。在當前這個重要的變革時期，將第四版中譯文連同原文

呈現(xiàn)給國內(nèi)讀者，是十分有意義的。

令人遺憾的是，本書第一版及第二版的作者之一邁克·J. 麥金太

爾已于 2013 年謝世。悲痛之余，我們對布萊恩·J. 阿諾德先生能繼續(xù)

推動這項國際稅收知識普及工作表示欽佩。這也鞭策我們付出更大的

努力將新版的內(nèi)容忠實地呈現(xiàn)給讀者。不過，盡管付出了大量努力，

我們依然感到將本書中的一些英文術(shù)語和表述譯為貼切的中文，存在

a　考慮翻譯的延續(xù)性及譯者的貢獻，本書特別收錄第二版、第四版譯者序。——編者注

譯者序（第四版）①

In 2005, my colleagues and I translated International Tax Primer (the 2nd

Edition) co-authored by Mr. Brian J. Arnold and Mr. Michael J. McIntyre. The 15

years elapsed since then have witnessed enormous changes in international taxation,

with the most influential reflected in Base Erosion and Profit Shifting (BEPS) project,

the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and

Common Reporting Standards, initiated or endorsed by G20 and driven by OECD in

the aftermath of the global financial crisis in 2008. It is delightful to see that these

events and the development of international taxation theory and practices that they

have boosted are all covered and elaborated on in the 4th Edition of the Primer. At this

critical juncture of changes, it is of great significance to introduce the new edition and

the translated version thereof to Chinese readers.

To our grief, Mr. Michael J. McIntyre, one of the authors for the 1st and 2nd

Editions of the Primer, passed away in 2013. Admiring Mr. Brian J. Arnold all the

more for his sole efforts to renew this international tax literature, we took it as our

obligation to exert ourselves to present the latest edition faithfully to our readers.

Despite considerable efforts, to render exactly the English terms and meanings

a　Editor’s Note: Considering the continuity of translation and the contribution of the translators, the Translator's

Words of the second and fourth editions are specifically included.

Translator’s Words (the 4th Edition)①

許多困難。因此，譯文中的不當之處，敬請讀者批評指正。

參加第四版翻譯工作的都是稅收實務(wù)工作者，其中韓凌宇翻譯第

1 章、第 2 章；姚寧翻譯第 3 章；陳格格翻譯第 4 章；韓永品翻譯第 5

章；王曉悅、李然翻譯第 6 章；陳新翻譯前言、第 7 章和術(shù)語表；王

立利翻譯第8章；梁若蓮翻譯第9章。陳新及我本人審校了全書各章節(jié)。

孔向榮為本書的出版做了大量的協(xié)調(diào)和組織工作，在此一并致謝。

張志勇

2020 年 5 月

2 國際稅收基礎(chǔ)（第五版·中英雙語）

into their Chinese equivalents has proved quite a challenge. Any suggestions and

comments offering better translation will, therefore, be cordially appreciated.

Participating in the effort of translation are experts from the tax practice field:

Ms. Han Lingyu for Chapters 1 and 2; Ms. Yao Ning for Chapter 3; Ms. Chen Gege

for Chapter 4; Ms. Han Yongpin for Chapter 5; Ms. Wang Xiaoyue and Ms. Li Ran for

Chapter 6; Mr. Chen Xin for the Preface, Chapter 7 and the Glossary; Ms. Wang Lili

for Chapter 8; and Ms. Liang Ruolian for Chapter 9. Mr. Chen Xin and myself have

proofread, with necessary revisions, each chapter of the Chinese translation. Thanks

must also go to Mr. Kong Xiangrong for his coordination and arrangements related to

the publishing of the book.

Zhang Zhiyong

May 2020

譯者序（第四版）——Translator’s Words (the 4 3 th Edition)

多年來，我和我的同事一直在為學(xué)習(xí)英語的稅務(wù)工作者和稅務(wù)研

究人員尋找一本關(guān)于國際稅收的原版基礎(chǔ)讀物。當我們得到布萊恩·J.

阿諾德和邁克·J. 麥金太爾合著的新版《國際稅收基礎(chǔ)》一書時，頓

覺如愿以償。為了幫助更多的人了解稅收，特別是國際稅收，我們決

定將這本書作中英對照讀物出版。

當我們向兩位教授提出把他們的著作介紹給中國讀者時，他們欣

然同意授權(quán)我們在華出版此書。感激之余，我們也深感自己的英語理

解力和中文表達能力不足以忠實展示原著的韻味。此外，文中的許多

概念罕見于國內(nèi)的稅收讀物，將其譯成貼切的中文實屬不易，雖經(jīng)多

次集體推敲，仍有譯不達意之感。希望我們的努力能起到拋磚引玉之

效，這不僅是為了語言的貼切，更是為了準確把握國際稅收理論與實

務(wù)的迅速發(fā)展。

參加本書翻譯工作的是國際稅務(wù)司的幾位同事，其中苑善武翻譯

前言以及第 1 章、第 2 章；王曉悅翻譯第 3 章；侶海林翻譯第 4 章；

毛曉紅翻譯第 5 章；馮立增翻譯第 6 章；我本人翻譯第 7 章。王?？?/p>

譯者序（第二版）

For years my colleagues and I have been looking for a textbook which can

quench the thirst of Chinese readers for learning international taxation in good and

easy English. When the latest release of International Tax Primer was presented

before us, we knew we had got it.

Speaking to Professor Michael J. McIntyre, the co-author of the book, for his

permission to translate the book into Chinese was a pleasant experience. We got a

clean“OK” from him without any preconditions attached. Although to obtain the

English copyright from the Kluwer Law International took a rather lengthy process,

we finally made it and now we possess the exclusive right to publish the book in a

Chinese-English comparative version format.

While we are most grateful to Professor McIntyre, we are not really sure that

our understanding of the English terminology and our expressions in Chinese have

allowed us to match the beauty of the original version. Since many of the concepts in

international taxation are new to us, we acknowledge the difficulty in putting them into

exact Chinese equivalents. Any suggestions and comments offering better translations

will, therefore, be cordually appreciated.

Participating in the effort of translation are my colleagues from the International

Taxation Department: Mr. Yuan Shanwu for Chapters 1 and 2; Ms. Wang Xiaoyue for

Translator’s Words (the 2nd Edition)

不但承擔了詞匯表的譯定工作，還負責通校了全書各章節(jié)。苑善武為

本書的編排工作、王曉悅與出版社聯(lián)系版權(quán)事宜均付出了大量精力，

在此一并致謝。

張志勇

2004 年 11 月

2 國際稅收基礎(chǔ)（第五版·中英雙語）

Chapter 3; Ms. Lu Hailin for Chapter 4; Ms. Mao Xiaohong for Chapter 5; Mr. Feng

Lizeng for Chapter 6 and myself for Chapter 7. Mr. Wang Yukang made his special

contribution by hashing out the as-good-as possibel translation to each item of the

glossary and provereading the full text. Thanks must also go to Mr. Yuan Shanwu and

Ms. Wang Xiaoyue, the former for his editing chore and the latter for her liaison work

with the publisher.

Enjoy the book.

Zhang Zhiyong

November 2004

譯者序（第二版）——Translator’s Words (the 2 3 nd Edition)

《國際稅收基礎(chǔ)》第一版源于經(jīng)濟合作與發(fā)展組織（OECD）20

世紀 90 年代的一個培訓(xùn)教材編寫項目。該教材原系 OECD 在蘇聯(lián)解體

后，用于向歐洲新興經(jīng)濟體開展的培訓(xùn)活動。我邀請了韋恩州立大學(xué)

的邁克·麥金太爾和我一起準備這些教材。遺憾的是，OECD 未能接

受我們編寫的教材。至少在我們看來，其主要原因是這些材料沒有充

分體現(xiàn) OECD 在若干國際稅收問題上的立場。然而，OECD 慷慨地允

許我們以這些材料為基礎(chǔ)，編寫了《國際稅收基礎(chǔ)》這本書。

令我驚喜的是，本書前四個版本受到了來自世界各地的國際稅收

學(xué)者的歡迎。我希望新一代的學(xué)者發(fā)現(xiàn)，本書第五版將有助于他們完

成掌握國際稅收這項越來越具有挑戰(zhàn)性的任務(wù)。

邁克·麥金太爾和我共同撰寫了本書的前兩個版本。他抱病多年，

于 2013 年去世。邁克關(guān)于國際稅收的真知灼見仍然體現(xiàn)在本書的后續(xù)

版本之中。

《國際稅收基礎(chǔ)》第五版做了大幅度的修訂和擴充，涉及 2018 年

以來國際稅收領(lǐng)域取得的進展，尤其是 OECD 包容性框架為解決經(jīng)濟

前言

The first edition of the International Tax Primer began in the 1990s as a project

to develop materials for the Organisation for Economic Co-operation and Development

(OECD) for use in its outreach activities with emerging economies in Europe after the

breakup of the Soviet Union. I recruited Mike McIntyre of Wayne State University to

work with me in preparing those materials. Unfortunately, the materials we prepared

proved to be unacceptable to the OECD largely because, in our view, at least, they

did not adhere sufficiently to the OECD positions on several international tax issues.

However, the OECD generously permitted us to use the materials as the foundation for

what became the International Tax Primer.

Much to my surprise and delight, the first four editions of the Primer were well

received by students of international tax from all over the world. I hope that a new

generation of students will find this fifth edition to be helpful in the increasingly

challenging task of understanding international tax.

Mike McIntyre, my co-author on the first two editions, passed away in 2013 after

a long illness. Mike’s insight and knowledge about international tax can still be seen

in the subsequent editions of the Primer.

The fifth edition of the International Tax Primer has been revised and expanded

substantially to deal with the developments in international tax that have occurred

since 2018, especially the OECD Inclusive Framework’s proposed two-pillar

Preface

數(shù)字化對國際稅收體系帶來的問題所提出的“雙支柱”方案。2018 年

本書第四版出版后不久，包容性框架就著手優(yōu)先開展“雙支柱”相關(guān)

工作。我自然而然地想到，一旦能夠了解到“雙支柱”提案的具體情

況，而且相對確定這些提案將會得到落實，編寫本書的新版就是必要

的且時機恰當?shù)摹?020 年 10 月，支柱一和支柱二的詳細藍圖發(fā)布了，

但反響不佳，整個項目似乎陷入了困境。因此，我擱置了出新版的計

劃。然而，在2022年期間，“雙支柱”提案經(jīng)過修訂，并隨后獲得歐盟、

G20 和美國的贊同。我覺得是時候推進第五版了。

如同本書之前的各個版本，此版不包含腳注或相關(guān)的參考書目。

鑒于本書的基礎(chǔ)性和目的，我依然認為腳注并無必要，而且腳注會降低

正文的可讀性，此外，我認為任何有必要的或有助益的參考內(nèi)容在正文

中都已提及。同樣，相關(guān)書目沒有必要列出，主要是因為涉及國際稅收

的文獻汗牛充棟，而且借助于互聯(lián)網(wǎng)，也相對容易查找文獻來源。

我要感謝我親愛的朋友——波士頓學(xué)院法學(xué)院名譽教授休·奧爾

特的協(xié)助，他閱讀了第五版若干章節(jié)的初稿，并指出了若干有待修改以

使其更易于理解之處。我還要感謝我的助手卡羅爾·哈格里夫斯，她經(jīng)

驗老到、幽默風趣，本書前后五個版本手稿的編輯和校對都由她完成。

本版手稿的更新截至 2022 年 11 月 30 日。

布萊恩·J. 阿諾德

加拿大安大略省艾爾薩克雷格

2022 年 11 月

2 國際稅收基礎(chǔ)（第五版·中英雙語）

approach for dealing with the problems for the international tax system posed by the

digitaliza-tion of the economy. Shortly after the publication of the fourth edition in

2018, the Inclusive Framework began its work on the two pillars on a priority basis.

Quite naturally, I thought that a new edition of the Primer would be necessary and

appropriate once the details of the two-pillar proposals became available, and it was

relatively certain that the proposals would be implemented. Detailed Blueprints for

Pillar One and Pillar Two were issued in October 2020 but were not well received,

and the entire project appeared to be in jeopardy. As a result, I put my plans for a new

edition on hold. However, over the course of 2022, after the two-pillar proposals were

revised and later endorsed by the European Union, the G20 and the United States, I

decided that it was appropriate to proceed with a fifth edition.

As with previous editions, the Primer does not contain any footnotes or a

selected bibliography. Given the basic nature and purpose of the Primer, I continue

to believe that footnotes are unnecessary and would make the text less readable;

any references that I considered to be necessary or helpful are provided in the text.

Similarly, I believe that a selected bibliography is unnecessary, largely because there

is an extensive literature dealing with international tax, and, with the Internet, it is

relatively easy to find relevant sources.

I want to acknowledge with thanks the assistance of my dear friend, Hugh Ault,

Professor Emeritus, Boston College Law School, who read several draft chapters of

this fifth edition and pointed out several places where the text could be revised to

make it easier to understand. I also wish to thank my assistant, Carol Hargreaves, who

has edited and proofread the manuscripts for all five editions of the Primer with her

customary skill and good humor.

The manuscript is up-to-date as of November 30, 2022.

Brian J. Arnold

Ailsa Craig, Ontario, Canada

November 2022

前言——Preface 3

1　引言 ………………………………………………………………………… 2

1.1　本書撰寫目的 ………………………………………………………… 2

1.2　國際稅收是什么？ …………………………………………………… 6

1.3　國際稅收規(guī)則的目標 ………………………………………………… 10

1.4　稅務(wù)顧問在國際交易籌劃中的作用 ……………………………… 16

1.5　參與國際稅收的國際組織 …………………………………………… 30

1.6　國際稅收簡史 ………………………………………………………… 38

2　稅收管轄權(quán) ……………………………………………………………… 42

2.1　引言 …………………………………………………………………… 42

2.2　居民身份的定義 ……………………………………………………… 46

2.2.1　個人的居民身份 ……………………………………………… 46

2.2.2　法律實體的居民身份 ………………………………………… 52

2.2.3　與居民身份有關(guān)的協(xié)定問題 ………………………………… 56

2.3　來源地管轄權(quán) ………………………………………………………… 58

2.3.1　引言 …………………………………………………………… 58

2.3.2　受雇所得和個人勞務(wù)所得 …………………………………… 62

目錄

Chapter 1

Introduction ……………………………………………………………………………… 3

1.1 OBJECTIVES OF THIS PRIMER …………………………………………… 3

1.2 WHAT IS INTERNATIONAL TAX? ………………………………………… 7

1.3 GOALS OF INTERNATIONAL TAX RULES ……………………………… 11

1.4 THE ROLE OF THE TAX ADVISER IN PLANNING INTERNATIONAL

TRANSACTIONS ……………………………………………………………… 17

1.5 INTERNATIONAL ORGANIZATIONS INVOLVED

IN INTERNATIONAL TAX …………………………………………………… 31

1.6 A BRIEF HISTORY OF INTERNATIONAL TAX …………………………… 39

Chapter 2

Jurisdiction to Tax ……………………………………………………………………… 43

2.1 INTRODUCTION ……………………………………………………………… 43

2.2 DEFINING RESIDENCE ……………………………………………………… 47

2.2.1 Residence of Individuals ………………………………………………… 47

2.2.2 Residence of Legal Entities ……………………………………………… 53

2.2.3 Treaty Issues Relating to Residence ……………………………………… 57

2.3 SOURCE JURISDICTION …………………………………………………… 59

2.3.1 Introduction ……………………………………………………………… 59

2.3.2 Employment and Personal Services Income ……………………………… 63

Table of Contents

2.3.3　經(jīng)營所得 ……………………………………………………… 66

2.3.4　投資所得 ……………………………………………………… 70

3　居民稅收 ………………………………………………………………… 78

3.1　引言 …………………………………………………………………… 78

3.2　居民全球所得的稅收 ………………………………………………… 80

3.2.1　稅收政策考量 ………………………………………………… 80

3.2.2　居民身份的稅收影響 ………………………………………… 84

3.2.3　雙重征稅 ……………………………………………………… 86

3.2.4　居民境外來源所得的計算 …………………………………… 86

3.2.4.1　綜述 ……………………………………………………… 86

3.2.4.2　外匯損益 ………………………………………………… 88

3.2.4.3　損失的處理 ……………………………………………… 90

3.2.5　稅收征管問題 ………………………………………………… 90

3.3　全球稅收的例外 ……………………………………………………… 92

3.3.1　非居民公司和其他法人實體 ………………………………… 92

3.3.2　臨時居民 ……………………………………………………… 94

3.4　特殊問題 ……………………………………………………………… 98

3.4.1　出境或離境稅 ………………………………………………… 98

3.4.2　延續(xù)稅 ………………………………………………………… 102

3.4.3　年度內(nèi)居民 …………………………………………………… 106

3.4.4　外匯損益 ……………………………………………………… 106

4　消除雙重征稅…………………………………………………………… 112

4.1　引言 …………………………………………………………………… 112

4.2　國際雙重征稅的定義 ………………………………………………… 116

4.3　消除雙重征稅的機制 ………………………………………………… 120

4.3.1　引言 …………………………………………………………… 120

4.3.2　扣除法 ………………………………………………………… 122

4.3.3　免稅法 ………………………………………………………… 126

2 國際稅收基礎(chǔ)（第五版·中英雙語）

2.3.3 Business Income ………………………………………………………… 67

2.3.4 Investment Income ……………………………………………………… 71

Chapter 3

Taxation of Residents…………………………………………………………………… 79

3.1 INTRODUCTION ……………………………………………………………… 79

3.2 TAXATION OF RESIDENTS ON THEIR WORLDWIDE INCOME ……… 81

3.2.1 Tax Policy Considerations………………………………………………… 81

3.2.2 The Tax Consequences of Residence …………………………………… 85

3.2.3 Double Taxation ………………………………………………………… 87

3.2.4 Computation of the Foreign Source Income of Residents………………… 87

3.2.4.1 In General ………………………………………………………… 87

3.2.4.2 Foreign Exchange Gains and Losses……………………………… 89

3.2.4.3 The Treatment of Losses ………………………………………… 91

3.2.5 Tax Administration Issues………………………………………………… 91

3.3 EXCEPTIONS TO WORLDWIDE TAXATION……………………………… 93

3.3.1 Nonresident Companies and Other Legal Entities………………………… 93

3.3.2 Temporary Residents……………………………………………………… 95

3.4 SPECIAL ISSUES ……………………………………………………………… 99

3.4.1 Exit or Departure Taxes ………………………………………………… 99

3.4.2 Trailing Taxes ………………………………………………………… 103

3.4.3 Resident for Part of a Year …………………………………………… 107

3.4.4 Foreign Exchange Gains and Losses…………………………………… 107

Chapter 4

Double Taxation Relief ……………………………………………………………… 113

4.1 INTRODUCTION …………………………………………………………… 113

4.2 INTERNATIONAL DOUBLE TAXATION DEFINED …………………… 117

4.3 RELIEF MECHANISMS …………………………………………………… 121

4.3.1 Introduction …………………………………………………………… 121

4.3.2 Deduction Method……………………………………………………… 123

4.3.3 Exemption Method …………………………………………………… 127

目錄——Table of Contents 3

4.3.3.1　參股免稅 ………………………………………………… 132

4.3.4　抵免法 ………………………………………………………… 138

4.3.4.1　一般規(guī)則 ………………………………………………… 140

4.3.4.2　可抵免的境外稅收 ……………………………………… 144

4.3.4.3　抵免限額的類型 ………………………………………… 146

4.3.4.4　間接或越層抵免 ………………………………………… 154

4.3.5　免稅法和抵免法的比較 ……………………………………… 158

4.3.6　協(xié)定方面 ……………………………………………………… 166

4.4　費用分攤 ……………………………………………………………… 168

4.5　稅收饒讓 ……………………………………………………………… 172

5　非居民稅收 ……………………………………………………………… 182

5.1　引言 …………………………………………………………………… 182

5.2　對非居民征稅的稅收政策考量 ……………………………………… 184

5.3　門檻要求 ……………………………………………………………… 188

5.4　來源規(guī)則 ……………………………………………………………… 192

5.5　雙重征稅 ……………………………………………………………… 192

5.6　對非居民的過度征稅 ………………………………………………… 194

5.7　非居民境內(nèi)來源所得的計算 ………………………………………… 196

5.8　非居民各種所得的征稅 ……………………………………………… 198

5.8.1　經(jīng)營所得 ……………………………………………………… 198

5.8.1.1　概述 ……………………………………………………… 198

5.8.1.2　分支機構(gòu)稅收 …………………………………………… 202

5.8.1.3　經(jīng)營性服務(wù)所得 ………………………………………… 204

5.8.2　不動產(chǎn)所得 …………………………………………………… 206

5.8.3　受雇所得 ……………………………………………………… 206

5.8.4　投資所得：股息、利息和特許權(quán)使用費 …………………… 208

5.8.5　財產(chǎn)收益 ……………………………………………………… 210

5.9　非居民的稅收征管 …………………………………………………… 214

5.9.1　引言 …………………………………………………………… 214

4 國際稅收基礎(chǔ)（第五版·中英雙語）

4.3.3.1 Participation Exemption ……………………………………… 133

4.3.4 Credit Method ………………………………………………………… 139

4.3.4.1 General Rules…………………………………………………… 141

4.3.4.2 Creditable Foreign Taxes ……………………………………… 145

4.3.4.3 Types of Limitations …………………………………………… 147

4.3.4.4 Indirect or Underlying Credit ………………………………… 155

4.3.5 Comparison of the Exemption and Credit Methods …………………… 159

4.3.6 Treaty Aspects ………………………………………………………… 167

4.4 ALLOCATION OF EXPENSES …………………………………………… 169

4.5 TAX SPARING ……………………………………………………………… 173

Chapter 5

Taxation of Nonresidents …………………………………………………………… 183

5.1 INTRODUCTION …………………………………………………………… 183

5.2 TAX POLICY CONSIDERATIONS IN TAXING NONRESIDENTS …… 185

5.3 THRESHOLD REQUIREMENTS ………………………………………… 189

5.4 SOURCE RULES …………………………………………………………… 193

5.5 DOUBLE TAXATION ……………………………………………………… 193

5.6 EXCESSIVE TAXATION OF NONRESIDENTS ………………………… 195

5.7 COMPUTATION OF THE DOMESTIC SOURCE INCOME

OF NONRESIDENTS ……………………………………………………… 197

5.8 TAXATION OF VARIOUS TYPES OF INCOME OF NONRESIDENTS 199

5.8.1 Business Income ……………………………………………………… 199

5.8.1.1 In General ……………………………………………………… 199

5.8.1.2 Branch Taxes …………………………………………………… 203

5.8.1.3 Income from Business Services………………………………… 205

5.8.2 Income from Immovable Property …………………………………… 207

5.8.3 Income from Employment……………………………………………… 207

5.8.4 Investment Income: Dividends, Interest, and Royalties ……………… 209

5.8.5 Capital Gains…………………………………………………………… 211

5.9 ADMINISTRATIVE ASPECTS OF TAXING NONRESIDENTS ……… 215

5.9.1 Introduction …………………………………………………………… 215

目錄——Table of Contents 5

5.9.2　獲取非居民境內(nèi)來源所得的信息 …………………………… 214

5.9.3　非居民的稅款征收 …………………………………………… 218

6　轉(zhuǎn)讓定價 ………………………………………………………………… 226

6.1　引言 …………………………………………………………………… 226

6.2　《OECD轉(zhuǎn)讓定價指南》 …………………………………………… 232

6.3　聯(lián)合國《發(fā)展中國家轉(zhuǎn)讓定價實務(wù)手冊》 ……………………… 234

6.4　獨立交易原則 ………………………………………………………… 234

6.4.1　引言 …………………………………………………………… 234

6.4.2　可比性分析 …………………………………………………… 238

6.4.3　可比非受控價格法 …………………………………………… 240

6.4.4　再銷售價格法 ………………………………………………… 242

6.4.5　成本加成法 …………………………………………………… 244

6.4.6　傳統(tǒng)方法比較 ………………………………………………… 244

6.4.7　利潤分割法 …………………………………………………… 248

6.4.8　交易凈利潤法 ………………………………………………… 250

6.5　公司資源共享 ………………………………………………………… 256

6.5.1　引言 …………………………………………………………… 256

6.5.2　公司間貸款或預(yù)付款 ………………………………………… 256

6.5.3　服務(wù)提供 ……………………………………………………… 258

6.5.4　有形資產(chǎn)的使用 ……………………………………………… 258

6.5.5　無形資產(chǎn)的使用或轉(zhuǎn)讓 ……………………………………… 260

6.6　成本分攤協(xié)議 ………………………………………………………… 262

6.7　不予認可的交易 ……………………………………………………… 268

6.8　轉(zhuǎn)讓定價文檔要求 …………………………………………………… 270

6.9　轉(zhuǎn)讓定價的協(xié)定視角 ………………………………………………… 272

6.10　稅收政策考量：公式分配和獨立交易原則的未來 ……………… 276

6 國際稅收基礎(chǔ)（第五版·中英雙語）

5.9.2 Obtaining Information about Domestic Source Income of Nonresidents 215

5.9.3 Collection of Tax from Nonresidents ………………………………… 219

Chapter 6

Transfer Pricing ……………………………………………………………………… 227

6.1 INTRODUCTION …………………………………………………………… 227

6.2 THE OECD TRANSFER PRICING GUIDELINES ……………………… 233

6.3 UN, PRACTICAL MANUAL ON TRANSFER PRICING

FOR DEVELOPING COUNTRIES ………………………………………… 235

6.4 THE ARM’S-LENGTH STANDARD ……………………………………… 235

6.4.1 Introduction …………………………………………………………… 235

6.4.2 Comparability Analysis………………………………………………… 239

6.4.3 Comparable Uncontrolled Price Method ……………………………… 241

6.4.4 Resale Price Method …………………………………………………… 243

6.4.5 Cost-Plus Method ……………………………………………………… 245

6.4.6 Comparison of Traditional Methods …………………………………… 245

6.4.7 Profit-Split Method …………………………………………………… 249

6.4.8 Transactional Net Margin Method …………………………………… 251

6.5 SHARING OF CORPORATE RESOURCES ……………………………… 257

6.5.1 Introduction …………………………………………………………… 257

6.5.2 Intercompany Loans or Advances ……………………………………… 257

6.5.3 Performance of Services ……………………………………………… 259

6.5.4 Use of Tangible Property ……………………………………………… 259

6.5.5 Use or Transfer of Intangible Property ………………………………… 261

6.6 COST CONTRIBUTION ARRANGEMENTS …………………………… 263

6.7 DISREGARDED TRANSACTIONS ……………………………………… 269

6.8 TRANSFER PRICING DOCUMENTATION REQUIREMENTS………… 271

6.9 TREATY ASPECTS OF TRANSFER PRICING…………………………… 273

6.10 TAX POLICY CONSIDERATIONS: FORMULARY APPORTIONMENT

AND THE FUTURE OF THE ARM’S-LENGTH METHOD …………… 277

目錄——Table of Contents 7

7　反避稅措施 ……………………………………………………………… 284

7.1　引言 …………………………………………………………………… 284

7.2　針對利息扣除的限制：資本弱化和收益剝離規(guī)則 ……………… 292

7.2.1　引言 …………………………………………………………… 292

7.2.2　資本弱化規(guī)則的結(jié)構(gòu)性特征 ………………………………… 298

7.2.3　收益剝離規(guī)則 ………………………………………………… 304

7.3　受控外國企業(yè)規(guī)則 …………………………………………………… 308

7.3.1　引言 …………………………………………………………… 308

7.3.2　CFC規(guī)則的結(jié)構(gòu)性特征 ……………………………………… 314

7.3.2.1　CFC的定義 ……………………………………………… 316

7.3.2.2　指定管轄區(qū)或全球方法 ………………………………… 320

7.3.2.3　可歸屬所得的定義和計算 ……………………………… 324

7.3.2.4　豁免的性質(zhì)和范圍 ……………………………………… 330

7.3.2.5　應(yīng)稅居民納稅人 ………………………………………… 332

7.3.2.6　救濟規(guī)定 ………………………………………………… 334

7.3.3　稅收協(xié)定和CFC規(guī)則 ………………………………………… 336

7.3.4　CFC規(guī)則與支柱二全球最低稅 ……………………………… 338

7.4　非居民信托 …………………………………………………………… 340

7.5　外國投資基金 ………………………………………………………… 342

7.6　背對背或反導(dǎo)管規(guī)則 ………………………………………………… 348

7.7　混合安排 ……………………………………………………………… 350

7.7.1　什么是混合安排？ …………………………………………… 350

7.7.2　混合實體 ……………………………………………………… 352

7.7.3　混合金融工具 ………………………………………………… 360

7.7.4　BEPS第2項行動計劃關(guān)于混合錯配安排的報告 …………… 362

8 國際稅收基礎(chǔ)（第五版·中英雙語）

Chapter 7

Anti-avoidance Measures …………………………………………………………… 285

7.1 INTRODUCTION …………………………………………………………… 285

7.2 RESTRICTIONS ON THE DEDUCTION OF INTEREST:

THIN CAPITALIZATION AND EARNINGS-STRIPPING RULES …… 293

7.2.1 Introduction …………………………………………………………… 293

7.2.2 The Structural Features of Thin Capitalization Rules ………………… 299

7.2.3 Earnings-Stripping Rules ……………………………………………… 305

7.3 CFC RULES ………………………………………………………………… 309

7.3.1 Introduction …………………………………………………………… 309

7.3.2 Structural Features of CFC Rules ……………………………………… 315

7.3.2.1 Definition of a CFC …………………………………………… 317

7.3.2.2 Designated Jurisdiction or Global Approach…………………… 321

7.3.2.3 Definition and Computation of Attributable Income…………… 325

7.3.2.4 Nature and Scope of Exemptions ……………………………… 331

7.3.2.5 Resident Taxpayers Subject to Tax …………………………… 333

7.3.2.6 Relief Provisions ……………………………………………… 335

7.3.3 Tax Treaties and CFC Rules …………………………………………… 337

7.3.4 CFC Rules and the Pillar Two Global Minimum Tax ………………… 339

7.4 NONRESIDENT TRUSTS ………………………………………………… 341

7.5 FOREIGN INVESTMENT FUNDS ………………………………………… 343

7.6 BACK-TO-BACK OR ANTI-CONDUIT RULES ………………………… 349

7.7 HYBRID ARRANGEMENTS ……………………………………………… 351

7.7.1 What Is a Hybrid Arrangement? ……………………………………… 351

7.7.2 Hybrid Entities ………………………………………………………… 353

7.7.3 Hybrid Financial Instruments ………………………………………… 361

7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements …………… 363

目錄——Table of Contents 9

8　稅收協(xié)定簡介…………………………………………………………… 368

8.1　引言 …………………………………………………………………… 368

8.2　稅收協(xié)定的法律性質(zhì)和效力 ………………………………………… 370

8.2.1　維也納條約法公約 …………………………………………… 370

8.2.2　稅收協(xié)定與國內(nèi)法的關(guān)系 …………………………………… 374

8.3　OECD協(xié)定范本和聯(lián)合國協(xié)定范本 ………………………………… 380

8.4　談簽和修訂稅收協(xié)定的過程 ………………………………………… 388

8.5　稅收協(xié)定的目的 ……………………………………………………… 390

8.6　稅收協(xié)定的解釋 ……………………………………………………… 396

8.6.1　引言 …………………………………………………………… 396

8.6.2　《維也納條約法公約》的解釋條款 ………………………… 398

8.6.3　按照國內(nèi)法對協(xié)定未定義的用語進行解釋：

　　　第3條第2款 …………………………………………………… 404

8.7　OECD協(xié)定范本和聯(lián)合國協(xié)定范本條款概述 ……………………… 408

8.7.1　引言 …………………………………………………………… 408

8.7.2　涵蓋的內(nèi)容、范圍和法律效力 ……………………………… 410

8.7.3　分配規(guī)則：第6條至第21條 …………………………………… 414

8.7.3.1　引言 ……………………………………………………… 414

8.7.3.2　經(jīng)營所得 ………………………………………………… 416

8.7.3.3　受雇和個人勞務(wù)所得 …………………………………… 436

8.7.3.4　不動產(chǎn)所得和收益 ……………………………………… 440

8.7.3.5　特定投資所得預(yù)提稅率的降低 …………………………… 440

8.7.3.6　其他所得類型 …………………………………………… 444

8.7.4　征管合作 ……………………………………………………… 446

8.8　特殊協(xié)定問題 ………………………………………………………… 446

8.8.1　非歧視待遇 …………………………………………………… 446

8.8.2　協(xié)定濫用 ……………………………………………………… 450

10 國際稅收基礎(chǔ)（第五版·中英雙語）

Chapter 8

An Introduction to Tax Treaties…………………………………………………… 369

8.1 INTRODUCTION …………………………………………………………… 369

8.2 LEGAL NATURE AND EFFECT OF TAX TREATIES…………………… 371

8.2.1 Vienna Convention on the Law of Treaties …………………………… 371

8.2.2 The Relationship Between Tax Treaties and Domestic Law…………… 375

8.3 THE OECD AND UN MODEL TAX TREATIES ………………………… 381

8.4 THE PROCESS OF NEGOTIATING AND REVISING

TAX TREATIES ……………………………………………………………… 389

8.5 OBJECTIVES OF TAX TREATIES ………………………………………… 391

8.6 INTERPRETATION OF TAX TREATIES ………………………………… 397

8.6.1 Introduction …………………………………………………………… 397

8.6.2 The Interpretive Provisions of the Vienna Convention

on the Law of Treaties ………………………………………………… 399

8.6.3 The Interpretation of Undefined Terms in Accordance

with Domestic Law: Article 3(2) ……………………………………… 405

8.7 SUMMARY OF THE PROVISIONS OF THE OECD

AND UN MODEL TREATIES ……………………………………………… 409

8.7.1 Introduction …………………………………………………………… 409

8.7.2 Coverage, Scope, and Legal Effect …………………………………… 411

8.7.3 The Distributive Rules: Articles 6 Through 21 ………………………… 415

8.7.3.1 Introduction …………………………………………………… 415

8.7.3.2 Business Income ……………………………………………… 417

8.7.3.3 Employment and Personal Services Income …………………… 437

8.7.3.4 Income and Gains from Immovable Property ………………… 441

8.7.3.5 Reduced Withholding Rates on Certain Investment Income…… 441

8.7.3.6 Other Types of Income ………………………………………… 445

8.7.4 Administrative Cooperation …………………………………………… 447

8.8 SPECIAL TREATY ISSUES………………………………………………… 447

8.8.1 Nondiscrimination……………………………………………………… 447

8.8.2 Treaty Abuse …………………………………………………………… 451

目錄——Table of Contents 11

8.8.2.1　引言 ……………………………………………………… 450

8.8.2.2　防止擇協(xié)避稅的措施（利益限制條款） ………………… 454

8.8.2.3　OECD協(xié)定范本和聯(lián)合國協(xié)定范本涉及協(xié)定濫用的條款 464

8.8.2.4　關(guān)于OECD協(xié)定范本和聯(lián)合國協(xié)定范本第1條

　　　 涉及協(xié)定濫用的注釋 …………………………………… 470

8.8.2.5　針對設(shè)于第三國常設(shè)機構(gòu)的反避稅規(guī)則 ………………… 474

8.8.3　爭議解決 ……………………………………………………… 476

8.8.4　征管合作 ……………………………………………………… 480

8.8.5　常設(shè)機構(gòu)利潤歸屬 …………………………………………… 486

8.8.6　實施稅收協(xié)定相關(guān)措施以防止稅基侵蝕和利潤轉(zhuǎn)移的

　　　多邊公約 ……………………………………………………… 496

9　新興議題 ………………………………………………………………… 502

9.1　引言 …………………………………………………………………… 502

9.2　稅基侵蝕和利潤轉(zhuǎn)移 ………………………………………………… 502

9.2.1　引言 …………………………………………………………… 502

9.2.2　1998年OECD有害稅收競爭報告 ……………………………… 504

9.2.3　G20 / OECD BEPS項目 ………………………………………… 508

9.2.4　應(yīng)對數(shù)字經(jīng)濟的“雙支柱”方案 …………………………… 516

9.3　管理費、技術(shù)服務(wù)費和咨詢費 ……………………………………… 516

9.3.1　引言 …………………………………………………………… 516

9.3.2　稅收協(xié)定對管理、技術(shù)和咨詢服務(wù)所得征稅的規(guī)定 ……… 520

9.3.3　聯(lián)合國協(xié)定范本第12A條（技術(shù)服務(wù)費） ………………… 522

9.4　仲裁 …………………………………………………………………… 526

9.5　數(shù)字經(jīng)濟：電子商務(wù) ………………………………………………… 536

9.5.1　引言 …………………………………………………………… 536

9.5.2　數(shù)字經(jīng)濟帶來的稅收挑戰(zhàn) …………………………………… 540

9.5.3　數(shù)字服務(wù)稅 …………………………………………………… 546

12 國際稅收基礎(chǔ)（第五版·中英雙語）

8.8.2.1 Introduction …………………………………………………… 451

8.8.2.2 Anti-treaty Shopping Measures (LOB) ………………………… 455

8.8.2.3 Provisions of the OECD and UN Model Treaties Dealing

with Treaty Abuse ……………………………………………… 465

8.8.2.4 The Commentary on Article 1 of the OECD and UN Model Treaties

with Respect to Treaty Abuse ………………………………… 471

8.8.2.5 Anti-avoidance Rule for PEs in Third States…………………… 475

8.8.3 Resolution of Disputes ………………………………………………… 477

8.8.4 Administrative Cooperation …………………………………………… 481

8.8.5 Attribution of Profits to Permanent Establishments …………………… 487

8.8.6 The Multilateral Convention to Implement Tax Treaty Related Measures

to Prevent BEPS (The Multilateral Instrument) ……………………… 497

Chapter 9

Emerging Issues ……………………………………………………………………… 503

9.1 INTRODUCTION …………………………………………………………… 503

9.2 BASE EROSION AND PROFIT SHIFTING ……………………………… 503

9.2.1 Introduction …………………………………………………………… 503

9.2.2 The 1998 OECD Harmful Tax Competition Report …………………… 505

9.2.3 The G20/OECD BEPS Project ………………………………………… 509

9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy ………… 517

9.3 FEES FOR MANAGEMENT, TECHNICAL, AND CONSULTING

SERVICES …………………………………………………………………… 517

9.3.1 Introduction …………………………………………………………… 517

9.3.2 The Taxation of Income from Management, Technical,

and Consulting Services under Tax Treaties …………………………… 521

9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty…… 523

9.4 ARBITRATION ……………………………………………………………… 527

9.5 THE DIGITAL ECONOMY: ELECTRONIC COMMERCE ……………… 537

9.5.1 Introduction …………………………………………………………… 537

9.5.2 Tax Challenges Posed by the Digital Economy ……………………… 541

9.5.3 Digital Services Taxes ………………………………………………… 547

目錄——Table of Contents 13

9.5.4　聯(lián)合國協(xié)定范本第12B條（自動數(shù)字服務(wù)所得） ………… 550

9.5.5　擬議的“雙支柱”方案 ……………………………………… 552

9.5.5.1　引言 ……………………………………………………… 552

9.5.5.2　支柱一概述 ……………………………………………… 554

9.5.5.3　支柱二概述 ……………………………………………… 558

國際稅收術(shù)語表………………………………………………………………… 570

14 國際稅收基礎(chǔ)（第五版·中英雙語）

9.5.4 Article 12B (Income from Automated Digital Services)

of the UN Model Treaty ……………………………………………… 551

9.5.5 The Proposed Two-Pillar Approach …………………………………… 553

9.5.5.1 Introduction …………………………………………………… 553

9.5.5.2 An Overview of Pillar One …………………………………… 555

9.5.5.3 Overview of Pillar Two ………………………………………… 559

Glossary of International Tax Terms ………………………………………………… 571

目錄——Table of Contents 15

1　引言

1.1　本書撰寫目的

一國在設(shè)計其國際稅收規(guī)則，并使之與其貿(mào)易伙伴的稅制體系相協(xié)調(diào)時，

會面對一系列重要問題。本書將在這方面為讀者提供基礎(chǔ)性分析。國際稅收問

題曾經(jīng)僅為一小部分稅務(wù)專家關(guān)注的重要課題，這些專家主要是大型跨國企業(yè)

的稅務(wù)顧問，及其在發(fā)達國家稅務(wù)部門的同行。隨著世界各國在經(jīng)濟上日益一

體化，國際稅收問題的重要性越加凸顯。現(xiàn)在，許多中小企業(yè)以及個人都在從

事跨境交易，因此企業(yè)和他們的稅務(wù)顧問經(jīng)常遇到跨境稅收問題。而且，大多

數(shù)國家的政府也必須關(guān)心國際稅收，這既是為外國投資營造友好環(huán)境，也是為

了保護本國稅基。

盡管本書的主要對象是初次接觸國際稅收的學(xué)生、政府官員和稅務(wù)從業(yè)人

員，但我還是熱切地希望在國際稅收領(lǐng)域有豐富經(jīng)驗的人也能從中獲益。在我的

工作中，當分析復(fù)雜的國際稅收問題時，很多時候都不得不回頭查閱基本原則，

而實際上本書的目的就是闡明這些基本原則。

國際稅收籌劃即便不能說是深陷于特定國家稅收規(guī)則的技術(shù)細節(jié)之中，也

可以說是完全以這些細節(jié)作為基礎(chǔ)的。因此，在本書中，有必要就某些問題提

供一些細節(jié)，以便對這些問題的討論具有實際意義。但是，如果不聚焦于國際

稅收的一般原則和基本架構(gòu)，本書就會迷失其方向。我試圖通過既闡述一般規(guī)

則，又時常列舉不同發(fā)達國家和發(fā)展中國家的實際做法，來平衡對具體性和一

Chapter 1

Introduction

1.1 OBJECTIVES OF THIS PRIMER

This Primer on international taxation provides the reader with an introductory analysis

of the major issues that a country must confront in designing its international tax rules and

coordinating those rules with the tax systems of its trading partners. At one time, international

tax issues were important only to a small circle of tax specialists, primarily the tax advisers

of large multinational corporations and their counterparts in the tax departments of developed

countries. As the countries of the world have become increasingly integrated economically, the

importance of these issues has mushroomed. Many small- and medium-sized firms, as well as

individuals, now engage in cross-border transactions that cause them and their tax advisers to

confront international tax issues on a regular basis, and most national governments must care

about international tax, both to present a hospitable environment for foreign investment and to

protect their revenue base.

Although this Primer is intended mainly for students, government officials, and tax

practitioners who are confronting international tax for the first time, I fondly hope that those

with considerable experience in international tax may also find it useful. Many times in

my work, I have been forced to return to fundamental principles in analyzing complicated

international tax issues. In essence, the objective of this Primer is to articulate those

fundamental principles.

International tax planning is firmly grounded, if not mired, in the technical minutiae of

a particular country’s tax rules. As a result, in this Primer, it has been necessary to provide a

certain amount of detail on some issues in order for the discussion of these issues to have any

practical significance. However, the objectives of a primer would be lost if it did not focus on

the general principles and fundamental structure of international tax. I have tried to balance

the need for both the specific and the general by illustrating general principles with frequent

4 國際稅收基礎(chǔ)（第五版·中英雙語）

般性的需求。

本書中的許多示例僅為了說明問題，而并非對特定國家法律的權(quán)威闡述。本

書沒有試圖審視所有國家的做法。我避免從任何特定國家（包括我最為熟悉的那

些國家）的角度出發(fā)撰寫本書。相反，我嘗試識別并討論對多數(shù)國家而言，具有

相關(guān)性和重要性的國際稅收問題。

引言第 1.2 節(jié)介紹了“國際稅收”一詞的含義；第 1.3 節(jié)列舉了引領(lǐng)各國設(shè)

計其國際所得稅規(guī)則的最重要目標；第 1.4 節(jié)介紹了稅務(wù)顧問在籌劃國際交易中

的作用，并列舉了一些典型的國際稅收籌劃技巧的示例；第 1.5 節(jié)介紹在國際稅

收方面發(fā)揮重要作用的主要國際組織；第 1.6 節(jié)介紹了國際稅收的簡史。

第 2 章介紹了各國定義其管轄權(quán)范圍的規(guī)則。依據(jù)定義的管轄權(quán)，一國得以

對其居民和非居民的所得征稅。第 3 章探討了對一國居民全球所得課稅所涉及的

問題。如果一國對其居民的全球所得征稅，而另一個國家因為該所得發(fā)生、取自

或來源于該國，而對同一所得征稅，這一所得將不可避免地被雙重征稅。第 4 章

討論了緩解納稅人上述以及其他形式國際雙重征稅風險（如雙重居民身份的情

形）的機制。

與第 3 章對應(yīng)，第 5 章探討了一國對非居民取得或來源于該國的所得征稅的

問題。第 6 章探討為防止跨國公司避稅而調(diào)整公司間轉(zhuǎn)讓定價，所涉及的轉(zhuǎn)讓定

價規(guī)則這一備受爭議的問題。第 7 章討論了涉及國際交易的各種反避稅規(guī)則，例

如受控外國公司（CFC）規(guī)則和資本弱化規(guī)則或收益剝離規(guī)則，以及對抗混合實

體與混合金融工具使用的規(guī)則。第 8 章概述和分析了雙邊稅收協(xié)定，其通常所依

據(jù)的經(jīng)濟合作與發(fā)展組織（OECD）協(xié)定范本和聯(lián)合國（UN）協(xié)定范本，以及

統(tǒng)御所有協(xié)定的《維也納條約法公約》的有關(guān)條款。

第 9 章討論一些重要的新興問題，這些問題貫穿之前章節(jié)討論的諸多議題。

這些新興問題包括 OECD 針對稅基侵蝕和利潤轉(zhuǎn)移（BEPS）發(fā)起的倡議，OECD

1　引言——Chapter 1 Introduction 5

references to the actual practices of a variety of developed and developing countries.

The many examples provided throughout this Primer are given for illustrative purposes

only and are not meant to be definitive statements about the laws of particular countries.

No attempt is made to survey the practices of all countries. I have avoided writing from the

perspective of any particular country, including those countries with which I am most familiar.

Instead, I have tried to identify and discuss issues of international tax that are relevant and

important to most countries.

Section 1.2 of this introductory chapter describes the meaning of the term “international

tax.” Section 1.3 identifies the most important goals that should guide countries in designing

their international income tax rules. Section 1.4 describes the role of the tax adviser in planning

international transactions and offers a few examples of typical international tax planning

techniques. Section 1.5 describes the major international organizations that play an important role

with respect to international tax, and section 1.6 provides a brief history of international tax.

Chapter 2 describes the rules that countries have adopted for defining the scope of their

jurisdiction to tax residents and nonresidents on their income. Chapter 3 examines the issues

involved in taxing residents of a country on their worldwide income. If one country taxes its

residents on its worldwide income and another country taxes the same income because it arises,

is earned, or has its source in that country, the income will inevitably be subject to double

taxation. The mechanisms used to mitigate the risks to taxpayers of this and other forms of

international double taxation (such as dual-resident situations) are addressed in Chapter 4.

As a counterpart to Chapter 3, Chapter 5 examines the issues involved in a country’s

taxing nonresidents on their income earned in or sourced in the country. Chapter 6 examines

the controversial issue of transfer pricing rules for adjusting intercompany transfer prices

to prevent the avoidance of tax by multinational corporations. Chapter 7 discusses a variety

of anti-avoidance rules dealing with international transactions, such as controlled foreign

company (CFC) rules, thin capitalization or earnings-stripping rules, and rules to counter

the use of hybrid entities and hybrid financial instruments. Chapter 8 provides an overview

and analysis of the provisions of bilateral tax treaties and the Organisation for Economic

Co-operation and Development (OECD) and United Nations (UN) Model Treaties on

which they are generally based, as well as the relevant provisions of the Vienna Convention on

the Law of Treaties, which governs all treaties.

Several important emerging issues that cut across the issues addressed in the earlier

chapters are addressed in Chapter 9. Those issues include the OECD’s initiative against Base

Erosion and Profit Shifting (BEPS), the OECD’s Pillar One and Pillar Two proposals, the

6 國際稅收基礎(chǔ)（第五版·中英雙語）

支柱一與支柱二提案，聯(lián)合國協(xié)定范本下技術(shù)服務(wù)費的征稅，適用仲裁解決國際

稅收爭議，以及給數(shù)字經(jīng)濟所得征稅帶來的挑戰(zhàn)。

第 9 章后是一個全面的國際稅收術(shù)語表。表中術(shù)語第一次在本書中使用時，

以黑體字顯示。詞匯表中術(shù)語的含義反映其在國際語境內(nèi)的含義；一些術(shù)語在國

內(nèi)語境下的含義可能略有不同。

1.2　國際稅收是什么？

為方便起見，本書使用了“國際稅收”一詞，因為國際稅法更確切的表述應(yīng)

為特定國家所得稅法的國際方面。除了少數(shù)例外，稅法不是“國際”的，而是主

權(quán)國家的產(chǎn)物。至少可以認為，無論是主權(quán)國家的慣例，還是聯(lián)合國或 OECD 等

國際組織的作為，都無法創(chuàng)設(shè)凌駕各國的國際稅收法律。

稅收協(xié)定可能是一國所得稅制度中最明顯的“國際”方面。大多數(shù)發(fā)達國家

都已與其主要貿(mào)易伙伴，并且通常也和其次要貿(mào)易伙伴簽訂了稅收協(xié)定。許多發(fā)

展中國家也有廣泛的協(xié)定網(wǎng)絡(luò)。在過去的 25 年中，稅收協(xié)定的數(shù)量呈指數(shù)級增

長——如今已有超過 3500 個雙邊稅收協(xié)定。這些協(xié)定對其簽署國（通常稱為締

約國）的征稅權(quán)施加了重大限制。但是，稅收協(xié)定通常不開征稅收；在大多數(shù)國

家，協(xié)定本質(zhì)上完全在于其緩解作用。盡管稅收協(xié)定是主權(quán)國家之間具有約束力

的協(xié)議，但在許多國家，除非將稅收協(xié)定明確納入國內(nèi)稅法，否則它們對納稅人

沒有任何效力。

本書所稱的國際稅收的范圍極為廣泛。它涵蓋一國所得稅法涉及境外因素

的所有稅收問題，例如，商品與服務(wù)的跨境貿(mào)易，跨國企業(yè)的跨境制造、生產(chǎn)和

資源開發(fā)，個人或投資基金的跨境投資，以及作為雇員或獨立承包人習(xí)慣性在居

住國以外工作的個人。這些活動通常會在至少兩個國家的稅法下產(chǎn)生國際稅收問

題，即取得所得的人為其居民的國家，以及產(chǎn)生所得所在的國家。

1　引言——Chapter 1 Introduction 7

taxation of fees for technical services under the UN Model Treaty, the use of arbitration to

resolve international tax disputes, and the challenges posed by taxation of income derived from

the digital economy.

There is an extensive glossary of international tax terms following Chapter 9. The first time

a term included in the glossary is used in the text, it is shown in boldface type. The meanings

of the terms in the glossary reflect their meanings in an international context; some of the terms

may have slightly different meanings in a domestic context.

1.2 WHAT IS INTERNATIONAL TAX?

The term “international tax” is used in this Primer for convenience because international

tax law is more correctly referred to as the international aspects of the income tax laws of

particular countries. With minor exceptions, tax laws are not “international”—they are creations

of sovereign states. Arguably at least, there is no overriding international law of taxation arising

either from the customary practice of sovereign states or from the actions of some international

body such as the UN or the OECD.

Tax treaties are perhaps the most obvious “international” aspect of a country’s income

tax system. Most developed countries have entered into tax treaties with their major trading

partners and often with their minor trading partners as well. Many developing countries also

have extensive treaty networks. The growth in the number of tax treaties over the past twentyfive years has been exponential—there are now over 3,500 bilateral tax treaties in existence.

These treaties impose significant limitations on the taxing powers of the signatories to the

treaty (often referred to as the contracting states). However, tax treaties do not generally

impose tax; in most countries, they are exclusively relieving in nature. Although tax treaties are

binding agreements between sovereign states, in many countries, they do not have any effect on

taxpayers unless they are specifically incorporated into a country’s tax law.

The scope of what is called international tax in this Primer is extremely broad. It

encompasses all tax issues arising under a country’s income tax laws that include some foreign

elements: for example, cross-border trade in goods and services; cross-border manufacturing,

production, and resource development by a multinational enterprise; cross-border investment

by individuals or investment funds, and individuals working outside the country where they

usually reside as employees or independent contractors. These activities usually present

international tax issues under the tax laws of at least two countries: the country in which the

person earning the income is resident and the country in which the income is earned.

8 國際稅收基礎(chǔ)（第五版·中英雙語）

一些國際稅收問題源于極其復(fù)雜的情況。在多個國家設(shè)有外國子公司的跨國

公司的重組，就是一個例子。其他情況可能很簡單，例如，居民個人從外國公司

取得股息，或就撫養(yǎng)在外國居住的配偶或子女的費用申請扣除或抵免，都有可能

在某些國家的稅法下產(chǎn)生國際稅收問題。

一國的國際稅法包括兩大方面：

（１）對居民個人和法律實體從境外取得的所得課稅；

（２）對非居民從境內(nèi)取得的所得（即在一國發(fā)生或來源于一國的，但由

另一國居民取得的所得）課稅。

本書中，第一個方面被稱為“對居民來源于境外的所得征稅”，第二個方

面被稱為“對非居民來源于境內(nèi)的所得征稅”。顯然，一個國家（通常稱為居民

國）對居民來源于境外的所得征稅，對應(yīng)著另一個國家（通常稱為來源國）對非

居民來源于境內(nèi)的所得征稅。

涉及一國的資本或其他資源輸出的交易，通常被稅務(wù)分析者稱為向外或“對

外”交易。相反，向內(nèi)或“對內(nèi)”交易通常指從境外輸入資本或其他資源的交

易。被一國視為向外交易，通常涉及對居民納稅人境外來源所得征稅的規(guī)則。相

反，向內(nèi)交易通常涉及一國對非居民境內(nèi)來源所得征稅的規(guī)則。某些情況下，某

一項交易可能會同時受到這兩類規(guī)則的影響。例如，境外子公司清算后并入境內(nèi)

母公司的情形。

國際稅收不僅限于所得稅。它可能包括遺產(chǎn)稅、贈與稅、繼承稅、一般財

富稅、增值稅、關(guān)稅，以及各種特定稅種，包括數(shù)字服務(wù)稅。遺產(chǎn)稅、贈與稅和

增值稅的國際方面尤為重要。例如，當居民收到來自非居民或在境內(nèi)無住所的個

人的遺產(chǎn)或贈與時，或者在境外擁有財產(chǎn)的個人去世時，與財富轉(zhuǎn)讓有關(guān)的稅種

就會產(chǎn)生國際方面的重要影響。類似地，其他國家就商品與服務(wù)，包括數(shù)字化的

商品與服務(wù)的輸出，對本國企業(yè)和消費者開征增值稅，將引發(fā)重要的稅收和競爭

1　引言——Chapter 1 Introduction 9

Some international tax issues arise out of extremely complex situations. The reorganization

of a multinational corporation with foreign subsidiaries in several countries is an example.

Other situations may be quite simple. For example, an international tax issue may arise under

some countries’ tax laws if a resident individual receives a dividend from a foreign corporation

or attempts to claim a deduction or credit for the support of a dependent spouse or child residing

in a foreign country.

The international tax law of a country has two broad dimensions:

(1) the taxation of resident individuals and legal entities on income arising in foreign countries; and

(2) the taxation of nonresidents on domestic income (i.e., income arising or sourced in one

country but derived or earned by a resident of another country).

The first dimension is referred to in this Primer as the “taxation of residents on foreign

source income,” and the second dimension as the “taxation of nonresidents on domestic source

income.” Obviously, what is the taxation of residents on foreign source income for one country

(generally referred to as the residence country) is the taxation of nonresidents on domestic

source income for another country (generally referred to as the source country).

A transaction that involves the export of capital or other resources from a country is often

referred to by tax analysts as an outward-bound or “outbound” transaction. Conversely,

the term inward-bound or “inbound” transaction is commonly used to refer to a transaction

involving the import of capital or other resources from a foreign country. A transaction that

a country considers to be an outward-bound transaction typically involves its rules for taxing

the foreign source income of resident taxpayers. In contrast, inward-bound transactions

typically involve a country’s rules for taxing nonresidents on domestic source income. In

some circumstances, a single transaction may have consequences under both sets of rules. An

example is the liquidation of a foreign affiliate into a domestic parent corporation.

International tax extends beyond income tax. It may include estate taxes, gift taxes,

inheritance taxes, general wealth taxes, value-added taxes, customs duties, and a variety of

special levies, including Digital Services Taxes (DSTs). The international aspects of estate

and gift taxes and value-added taxes are particularly important. For example, wealth-transfer

taxes have important international implications when a resident receives a bequest or gift

from a nonresident or non-domiciled individual or when a person dies owning property in

a foreign country. Similarly, the imposition of value-added taxes on supplies of goods and

10 國際稅收基礎(chǔ)（第五版·中英雙語）

力問題。這些重要的問題不在本書討論的范圍內(nèi)。本書僅討論所得稅法的國際性

問題。

1.3　國際稅收規(guī)則的目標

一個國家在設(shè)計其國際稅收規(guī)則時，通常應(yīng)力求推進以下四項主要的所得稅

目標。這些目標經(jīng)?；ハ鄾_突，因此一國必須設(shè)法在其間達成平衡。國際稅收的

一些政策目標可以通過單邊行動有效實現(xiàn)。然而，其他目標只能通過與其他國家

的合作才能實現(xiàn)。

收入考量。各國政府籌集稅收收入，以便為公共產(chǎn)品和服務(wù)提供資金。從純

粹的國家角度來看，每個國家都希望最大化其稅收收入。但是，這一目標與其他

目標相沖突，如吸引外國投資的需求，也與其他國家的收入增長目標相矛盾。從

國際角度來看，每一個國家都應(yīng)從跨國活動產(chǎn)生的所得中，獲取其應(yīng)有的稅收收

入份額。為了實現(xiàn)國際公平這一目標，一國必須保護其本國稅基，也就是說，必

須建立良好的本國稅制和有效的稅收征管體系來實施這些稅收規(guī)則，并且必須避

免締結(jié)不當限制自身對居民和非居民境內(nèi)來源所得征稅的稅收協(xié)定。

公平。與可能存在的其他稅種相比，所得稅的主要優(yōu)勢是公平。一般來說，

公平的實現(xiàn)系通過對取得相同所得的個人施以相同的稅負，而不考慮所得的來源

或類型（所謂的橫向公平），并使稅負與個人的支付能力相稱（所謂的縱向公

平，即收入越多，以累進的方式納稅越多）。涉及對公司和其他法律實體的稅收

時，公平的討論沒有意義，因為這些實體是被法律創(chuàng)造出來的虛擬概念；它們與

自然人不同，在現(xiàn)實世界中沒有任何有形存在。雖然公司和其他法律實體可能要

繳稅，但是，這些稅收必然最終由自然人——公司的股東、雇員或客戶承擔。目

前尚不清楚，公司所得稅在多大程度上被分別轉(zhuǎn)嫁給其股東、雇員或客戶。由于

公司所得稅終極負擔者可靠信息的缺失，常使各國難以針對居民公司來源于境外

1　引言——Chapter 1 Introduction 11

services, including digital goods and services, by foreign countries on domestic businesses and

consumers raises important revenue and competitiveness issues. These issues are beyond the

scope of this Primer, which is restricted to international aspects of income tax law.

1.3 GOALS OF INTERNATIONAL TAX RULES

In designing its international tax rules, a country should generally seek to advance the four

major goals of income tax described below. Often these goals conflict, so a country must try

to achieve a balance among them. Some of the policy goals of international tax can be pursued

effectively through unilateral action; however, other goals can be achieved only through

cooperation with other countries.

Revenue considerations. Governments raise tax revenues to fund public goods and services. From a purely national perspective, every country wants to maximize its tax revenues.

However, this goal conflicts with other goals, such as the need to attract foreign investment and

other countries’ revenue-raising goals. From an international perspective, each country should

obtain its fair share of the tax revenues from income generated by transnational activities. To

achieve this goal of internation equity, a country must protect its domestic tax base—that is,

it must develop a good domestic tax system and an effective tax administration to enforce its

tax rules, and it must avoid entering into tax treaties that inappropriately limit its right to tax the

domestic source income of residents and nonresidents.

Fairness. The primary advantage of an income tax over other potential taxes is fairness. In

general, fairness is achieved by imposing equal tax burdens on individuals with equal income,

without reference to the source or type of the income (so-called horizontal equity), and by making those burdens commensurate with individuals’ ability to pay (so-called vertical equity—

the more you make, the more you pay progressively). Fairness is not a relevant consideration

with respect to taxes imposed on corporations and other legal entities because such entities are

legal fictions created by the law that, unlike natural persons, do not have any tangible existence

in the real world. Although corporations and other legal entities may pay tax, that tax must

ultimately be borne by natural persons—the shareholders, employees, or customers of a corporation. It is unclear to what extent the corporate tax is passed on to its shareholders, employees,

or customers; this lack of solid information as to the incidence of the corporate tax often makes

it difficult for countries to implement good tax policies for taxing resident corporations on their

foreign source income and nonresident corporations on their domestic source income. When

12 國際稅收基礎(chǔ)（第五版·中英雙語）

的所得以及非居民公司來源于境內(nèi)的所得，實行恰當?shù)亩愂照?。在討論涉及?/p>

司的公平時，實際上是指對經(jīng)濟效率和中性的考量（隨后另作論述）。

對于居民個人而言，公平要求對境內(nèi)和境外來源的所得足額征稅。此外，必

須對境外來源所得予以征稅，無論該所得是直接取得的還是通過某些外國實體取

得。但是，沒有國家有能力對在本國取得所得的非居民實施公平標準，因為沒有

國家能對非居民發(fā)生于其境外的全部所得征稅。例如，A 國的居民個人可以從 A

國、B 國和 C 國取得所得。通常，B 國僅對該個人從 B 國取得的所得擁有稅收管

轄權(quán)。B 國不了解也不能對該個人在 A 國和 C 國取得的所得征稅。但是，各國可

以通過努力制定公平且適當?shù)膰H稅收標準、課征與這些標準相符的稅收，同時

與其他國就雙方居民的稅收征管開展合作來提升公平。

競爭力考量。盡管每個國家都應(yīng)該關(guān)心非居民的福利，但其首要職責是促進

本國公民和居民的經(jīng)濟利益。為此，一國應(yīng)避免采取削弱本國競爭力及其居民企

業(yè)在全球經(jīng)濟中競爭地位的稅收措施。

在國際背景下，各國相互競爭是常態(tài)。稅收競爭是各國爭奪就業(yè)和投資的

一種方式——通過普遍地或?qū)δ承┗顒拥乃脺p少或取消稅收。但是，特定國家

的競爭力取決于眾多其他因素，包括受教育勞動力、現(xiàn)代化基礎(chǔ)設(shè)施、政治穩(wěn)定

性、保護投資者法律制度的完備，以及自然資源。各國可以通過取消其稅法中鼓

勵資本和就業(yè)機會外流，或抑制資本和就業(yè)機會流入的規(guī)定來提升競爭力。從中

長期來看，稅收優(yōu)惠并不能提高一個國家的競爭力。這些和其他以鄰為壑的政

策會招致外國政府的報復(fù)性反應(yīng)，并導(dǎo)致“逐底競爭”，最終損害所有國家的

利益。這樣的政策削弱了所有國家政府對流動性資本所得實行公平有效課稅的

能力。

資本輸出中性和資本輸入中性。資本輸出中性原則或資本輸入中性原則通常

在國際稅收政策的討論中占顯著地位。盡管其重要性值得懷疑，但讀者應(yīng)當清楚