【摘要】：在數(shù)字經(jīng)濟背景下,現(xiàn)有的常設(shè)機構(gòu)定義可能無法正確反映跨國企業(yè)與非居民國之間的"經(jīng)濟關(guān)聯(lián)",因此,也無法使稅收與經(jīng)濟活動發(fā)生地或價值創(chuàng)造地相匹配。日本法院在最近的一項判決中認定,美國納稅人通過線上店在日本進行銷售活動時使用的日本公寓和倉庫,可以構(gòu)成其在日本的常設(shè)機構(gòu)。常設(shè)機構(gòu)的界定問題對于協(xié)調(diào)各國對跨國企業(yè)的征稅權(quán)具有重要意義,這一判決對如何適用OECD范本第五條第四款規(guī)定的常設(shè)機構(gòu)的特定活動豁免規(guī)則具有重要的借鑒意義,也可以為理解BEPS行動計劃一和行動計劃七的相關(guān)內(nèi)容提供參考。
[Abstract]:In the context of the digital economy, the existing definition of permanent establishment may not accurately reflect the "economic linkages" between multinational enterprises and non-resident States, and therefore, tax revenues cannot be matched with the place where economic activity occurs or where value creation occurs. In a recent ruling, a Japanese court found that Japanese apartments and warehouses used by U.S. taxpayers to sell in Japan through online stores could constitute their permanent establishment in Japan. The question of the definition of permanent establishment is of great significance to the coordination of the taxation rights of countries to multinational enterprises, and this decision is of great significance for the application of the rules on exemption from specific activities of the permanent establishment as set out in paragraph 4 of Article V of the OECD model. It can also provide reference for understanding BEPS action plan I and action plan 7.
【作者單位】： 武漢大學(xué)法學(xué)院;
【基金】：國家社科基金重點項目“后BEPS時代中國完善國際反避稅的法律問題研究”(項目編號:16AFX024) 教育部人文社會科學(xué)重點研究基地重大項目“中國參與全球稅收治理法律問題研究”(項目編號:15JJD820005)的階段性成果
【分類號】：D931.3
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本文編號：2296508