国际税收协定解释的困境及其纾解

国际税收协定解释的困境及其纾解

Dilemma of Interpretation of International Tax Treaties and Its Alleviation

    期刊名称：《法学研究》
    期刊年份：
    作者：崔晓静
    单位：武汉大学国际法研究所
    中文关键词：税收协定;识别;共同解释;来源国说
    英文关键词：tax treaty; qualification; common interpretation; qualification of source country
    中文摘要：
    国际税收领域存在数种税收协定解释方法，主要包括《维也纳条约法公约》所规定的条约解释规则、各国对“经合组织范本注释”的借鉴参考、依各国国内法的解释、各国制定的单边技术性解释。此外，为了实现缔约国双方对于税收协定的一致解释，国际税收理论和实践还发展出了共同解释的方法。然而，现有的国际税法解释理论、规则与实践均无法为税收协定解释提供圆满的解决方案。在税收协定的解释和适用中，由于政策目标或解释方法的差异，中国可能会与协定伙伴国因解释的冲突而产生税收争议，从而使纳税人面临双重征税的风险。为了给纳税人营造良好的法治营商环境，提升国际税法的明确性和可预期性，我国现阶段应通过明确国际税收协定的条款内容、密切关注各国对“经合组织范本注释”的立场和态度、制定中国的税收协定解释性文件、适当参考外国法院判决和承认税收来源国的识别结果等辅助方式，来纾解国际税收协定解释的困境。
    英文摘要：
    Several tax treaty interpretation methods have been developed in the field of international taxation over a long period of time, which mainly include the treaty interpretation rules stipulated in the Vienna Convention on the Law of Treaties, the OECD Model Commentary, interpretations according to national laws of the contracting states, and the unilateral technical interpretations formulated by some countries. Moreover, in order to achieve the consistency in the interpretation of tax treaties by contracting states, the common interpretation method has been developed in the international taxation theory and practice. However, the current interpretation framework of international tax law could not provide a satisfactory interpretation scheme for tax treaties. Due to the differences in tax policies or interpretation methods between China and its treaty partners, the conflicts of interpretation may lead to tax disputes in the interpretation and application of tax treaties, thus expose taxpayers to the risk of double taxation. In order to create a sound law-based business environment for taxpayers and improve the clarity and predictability of international tax law, Chinese Government should clarify the provisions of tax treaties, pay close attention to the positions and attitudes of various countries towards the OECD Model Commentary, formulate technical explanations of tax treaties between China and other countries, properly refer to the judgments of foreign courts, and recognize the qualification results of the source countries and other complementary methods.
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