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dc.contributor.advisor蔡庆辉
dc.contributor.author王燕
dc.date.accessioned2017-06-20T08:06:37Z
dc.date.available2017-06-20T08:06:37Z
dc.date.issued2016-07-14
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/128164
dc.description.abstract代理型常设机构规则是税收协定中协调来源国税收管辖权和居民国税收管辖权的重要规则之一,它关注的是外国企业通过代理人在一国进行的活动是否构成外国企业经营活动的延伸。近年来,跨国贸易中出现的佣金经销商模式,对现行代理型常设机构规则构成了极大挑战。本文将从代理型常设机构规则出发,结合实践中的佣金经销商案例,对佣金经销商是否构成现行规则下的代理型常设机构进行分析,以揭示现行规则的不足,进而对代理型常设机构的最新发展进行评析,为我国应对跨国贸易中的佣金经销商提出建议。 本文包括引言、正文和结语三个部分,其中正文分为三章: 第一章介绍了代理型常设机构的基本规则。本章从代理型常设机构概念谈起,对代理型常设...
dc.description.abstractThe rule of agency permanent establishment is one of important rules in tax treaties set up to coordinate source taxing right and residence taxing right. The rule focuses on whether activities of agents constitute foreign enterprises’ economic involvement in a State. As a particular kind of tax arrangement in practice, Commissionnaire challenges current agency permanent establishment rules. The pa...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=52448&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=55863
dc.subject佣金经销商
dc.subject代理型常设机构
dc.subject独立地位代理人
dc.subjectCommissionnaire
dc.subjectAgency Permanent Establishment
dc.subjectIndependent Agent
dc.title代理型常设机构规则下佣金经销商法律地位研究
dc.title.alternativeResearch on Legal Status of Commissionnaire under Agency Permanent Establishment Rules
dc.typethesis
dc.date.replied2016-05-21
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_国际法学
dc.description.note学号:13620131150230


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