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dc.contributor.advisor廖益新
dc.contributor.author黄素梅
dc.date.accessioned2016-02-14T02:22:20Z
dc.date.available2016-02-14T02:22:20Z
dc.date.issued2009-10-19 10:10:28.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25903
dc.description.abstract各国国内税法给予合伙企业的税收待遇不尽相同,有的将其视为纳税虚体,有的将其视为纳税实体,在适用双边税收协定时,缔约方对合伙企业的协定资格以及所得定性会产生冲突,导致双重征税或者不征税,从而使协定目的落空。本文就双边税收协定对合伙企业的适用进行了研究,对1999年OECD关于合伙企业报告中提出的解决方法进行分析,提出一些粗浅的看法,并对中外双边税收协定对合伙企业的适用提出了建议。除了引言和结论以外,本文共包括五章: 第一章以德国、美国、日本、西班牙等国为代表,对各国国内税法给予合伙企业的不同规定和待遇作了简介,并探讨了双边税收协定上关于合伙企业定性冲突的概念、类型及其产生的原因。 第二章着重...
dc.description.abstractEvery state has different tax rules about partnerships, some regard partnerships as tax entities, some as transparent entities, which leads to some conflicts about the entitlement of partnerships to treaty benefits and the characterization of the income, resulting in double or no taxation when people apply to the bilateral tax conventions and the purpose of the conventions is failure. The thesis h...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=21481&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=24194
dc.subject合伙企业协定资格
dc.subject双边税收协定
dc.subject定性冲突
dc.subjectThe Entitlement of Partnerships to Treaty Benefits
dc.subjectBilateral Tax Convention
dc.subjectCharacterization Conflicts
dc.title合伙企业与合伙所得的税收协定适用问题研究
dc.title.alternativeStudy on the Application of Bilateral Tax Conventions to Partnerships and the Income of Partnerships
dc.typethesis
dc.date.replied2009-07-25
dc.description.note学位:法学博士
dc.description.note院系专业:法学院法律系_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:20051402823


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