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dc.contributor.advisor刘志云
dc.contributor.author谢春旭
dc.date.accessioned2016-01-12T02:03:43Z
dc.date.available2016-01-12T02:03:43Z
dc.date.issued2014-10-27 14:45:52.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/80856
dc.description.abstract1977年《OECD关于对所得和财产征税的协定范本》在第10条、11条以及12条有关股息、利息、特许权使用费中第一次引入了“受益所有人”概念,其后范本的修订版都沿袭了这一用语,但并没有对其下定义。随后各国签订的大部分税收协定中也都使用了“受益所有人”的概念,但也没有对这一条约用语作出明确的定义。根据《OECD关于对所得和财产征税的协定范本》的规定,具有“受益所有人”身份即可以获得税收优惠,以避免双重征税。然而,这一规定在实践中遭到了滥用,许多公司利用“代理人”、“指定人”以及“导管公司”等方式来“挑选条约”(treatyshopping),以期获得条约税收利益。因而,在认定受益所有人的身份时,...
dc.description.abstractThe Term “beneficial owner” first appeared in the Model Convention with Respect to Taxation on Income and on Capital without defined, in Articles 10, 11 and 12, in 1977, and almost ever since the question has been: “What does it mean?” The later bilateral tax treaties followed the Model Convention with Respect to Taxation on Income and on Capital, but unfortunately, almost none of them defined it....
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=42435&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=46987
dc.subject国际税收协定
dc.subject受益所有人
dc.subject内涵
dc.subjectInternational Tax Treaty
dc.subjectBeneficial Owner
dc.subjectMeaning
dc.title国际税收协定中受益所有人概念探析
dc.title.alternativeResearch on the Concept of "Beneficial Owner" in International Tax Law
dc.typethesis
dc.date.replied2014-05-22
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:13620111150203


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