The Taxation of Dividends Income in International Tax Law
- 2016年第一卷 
【中文摘要】有关股利所得之来源地判断标准，原则上应以资本输入国（投资对象之所在地国）为所得来源地国，因为该项所得是基于与投资所在地国间之经济关联性而取得收益。至于资本输出国（投资企业之居住地国）则为居住地国。有关国际税法上股利所得之课税，一方面，必须兼顾给付股利之企业所在地之来源地国课税权，也要兼顾受领股利所得者之居住地国之课税权，以公平分享税源。同时也要促进税制的竞争中立性原则，避免重复负担。另一方面又要注意避免双方缔约国重复给予税捐优惠待遇，导致税捐规避现象发生。 【Abstract】 The dividend income should, in principle, be derived from the source country, which is capital-importing countries (investment object is located) .Because the income is based on the economic relevance with invested country. As for the exporting country (the State of residence of the enterprise) is the country of residence.About the taxation of dividend income on international tax law, one must take into account the taxation rights inthe source country, also take into account the taxation right of the dividend income in the country of residenceof the enterprise, in a fair way to share tax revenues. While should we also promote the principle of competitiveneutrality of the tax system and avoid duplication of tax burden. On the other hand, we should pay attention toavoid in both states parties to give double tax preferential treatment, leading to tax avoidance.