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泛美卫星案(2002年)和东和实业租船案(2010年)是我国法院受理的为数不多涉及税收协定适用的案件。这两起案件围绕着所得在税收协定中是否构成设备租赁所得以及能否以“特许权使用费”定性而展开,折射出我国司法机关在解释税收协定方面的角色缺失以及我国在适用税收协定中与经合组织范本注释观点的差异。提高法院处理涉外税收诉讼专业能力是解决司法话语权缺失的关键,在解释税收协定方面,经合组织范本注释应作为我国税务机关和法院的重要参考资料。
The pan-American satellite case (2002) and Tung Ho Industrial charter (2010) are among the few cases that our courts have accepted for application of tax treaties. These two cases revolve around whether the revenue obtained in the tax treaties constitutes equipment rental income and whether it can be characterized by the “royalties”, which reflects the lack of role of judicial organs of our country in the interpretation of tax treaties and the application of tax in our country Differences between the agreement and the OECD model notes. To improve the court’s ability to deal with foreign tax litigation professional ability is the key to solve the lack of judicial discourse. In explaining tax treaties, the OECD model notes should serve as an important reference for tax authorities and courts in our country.