On the Distribution of Taxation Rights over Business Profits in the Context of the Digital Economy
- 法学院－已发表论文 
数字经济环境下企业从事跨国经营活动方式的革命性变化,对建立在传统理论基础上的现行营业利润征税权分配原则的适用提出了严峻的挑战。基于对数字经济环境下营业利润的贡献要素分析,对跨境数字化交易利润的征税权分配,不宜适用现行的常设机构原则,而应改行税收分享原则,由销售市场地国按税收协定规定的限制税率源泉扣缴预提所得税,以有效扼制数字经济诱发的税基侵蚀和利润转移国际避税现象的泛滥,进而实现跨境数字化交易利润国际税收权益分配的公平合理。The revolutionary changes of the ways by which enterprises carry out cross-border business activities in the digital economic environment pose serious challenges to the application of the current principle of allocating taxation rights over business profits on the basis of traditional theory. This paper analyzes the key contributive elements of business profits in the digital economic environment. It finds that in order to address the overflow of tax avoidance arising in the digital e- conomy and to further realize a fair distribution of international tax interests with respect to cross-border digital transaction profits, the principle of tax sharing, instead of the current principle of permanent establishment, should be applied to the distribution of taxation rights of cross-border business profits. Additionally, market states should be allowed to withhold in- come taxes according to the tax rate limits prescribed in tax conventions.