Multilateral Insmments and Bilateral Tax Conventions
- 法学院－已发表论文 
《实施防范税基侵蚀与利润转移的税收条约措施的多边公约》（以下简称《公约》）为实现其宗旨，在结构内容设计上具有不同于其他多边和双边税收条约的立法特点。一国加入《公约》。并不意味着该国现有所有双边税收协定都将纳入《公约》的适用范围。对于纳入《公约》适用范围的涵盖税收协定（Covered Tax Agreement），《公约》有关应对BEPS措施的条款是否将产生取代、修改或增补涵盖税收协定条款的法律效果，取决于有关兼容性条款的内容和具体涵盖税收协定缔约各方提交的通知清单。为保证《公约》条款适用的清晰和确定，中国应注意及时与双边税收协定的缔约对方沟通协商，认真研究拟订出《公约》要求提交的各种相关通知清单。In order to achieve its purposes, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting （the ＂Convention＂） has some legislative features in respect of structuring its provisions which are different from other multilateral or bilateral tax treaties. One country＇s joining in the Convention does not mean that all of its bilateral tax agreements will be brought into the scope of the application of the Convention. With respect of the covered tax agreements subject to the application of the Convention, whether the relevant provisions provided in the Convention to address the BEPS arrangements will give rise to the legal effects of replacing, modifying or adding to the provisions of a covered tax agreement, depends on the content of relevant compatibility clauses in the Convention and the recognization made by contracting states in their respective notifications to the Depository of the Convention. To ensure clarity and certainty of the application of the Convention, China should, before signing the Convention, communicate and negotiate with the contracting states of its bilateral tax agreements in time and formulate seriously the content of the relevant notifications required for the application of the Convention.