双边税收协定是目前解决国际双重征税问题的主要方式,然而当征税问题涉及到三个国家税收管辖权的情形下,简单的双边税收协定便显得力不从心。许多国家在实践中已经面临到这样的三边情形,然而在国内还没有相关的中文资料。本文主要参考OECD的报告分析了“典型三边情形”中会产生的税收问题和可行的解决方式,并对各国解决方式进行了简单的评析。 Bilateral tax treaties are the main solution to the current issue of double taxation in the world. However, when the issue of taxation involves the tax jurisdictions of the three countries, the simple bilateral tax treaties can not be supported. Many countries have faced such a trilateral situation in practice, yet there is no relevant Chinese information in China. This paper mainly analyzes the tax issues and feasible solutions in the “typical trilateral situations” with reference to the OECD report and briefly reviews the solutions of all countries.