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合伙企业是否为“缔约国居民”对税收协定的适用有重要影响。一般来说,合伙企业属于协定意义上的“人”,但并不意味着同时也属于“缔约国居民”,只有当合伙企业被视为纳税实体,对所得负有纳税义务时,才成为协定意义上的“缔约国居民”,此时合伙企业本身有资格享受协定优惠。如果合伙企业所得由合伙人负纳税义务,合伙企业被视为纳税虚体,则不是“缔约国居民”,应由合伙人享受相关协定的优惠。
Whether a partnership is a “resident of a Contracting State” has a significant impact on the application of the tax treaty. Generally speaking, a partnership belongs to the “person” in the meaning of the agreement, but it does not mean that it is also a “resident of a Contracting State”. Only when the partnership is regarded as a tax-paying entity has the obligation of paying taxes on the income, it becomes an agreement On the “resident of a Contracting State” at which point the partnership itself is eligible for the concession. If a partnership is liable for the tax liability of the partner and the partnership is considered tax-deductible, it is not a “resident of the Contracting State” and the partner should enjoy the preferential treatment of the relevant agreement.