OECD范本在两岸租税协定

--1OECD--2OECDOECDOECD1992916()24--324(OECDMODELDoubleTaxationConventiononIncomeandCapital)(OECD)(UNModelDoubleTaxationbetweenDevelopedandDevelopingCountries)(UN)OECDUNOECD(2000)UN--4(1994)-(1988)--5OECDUNUSOECD()OECD(OECD)1946OECD()UNOECD(UN)UNOECDOECDOECDUN()()US--6OECDUSOECDOECDUS()1.2.()(--7)()(DeductionMethod)(CreditMethod)(ExemptionMethod)(1980)(),()()--8(2000),,,:()(TreatyShopping)(,1984)1.2.OECD()(TaxSparing)--9(Martin,1998)()(ForceofAttractionPrinciple)UN--10OECD()(1991)(Wacker,1989)()(Arbitration)OECD--111990OECD(ArbitrationConvention)()()(1998)()(PermanentEstab-lishment)Clegg(1998)(Plock,1998)UNUSOECDUNUSOECD--12UNUNOECDUSOECDUNUS--13OECDUNOECDOECDUNUNOECD()OECDOECDUN()OECD--14Likert1515()CronbachCronbach0.700.980.35(1997)Cronbach0.6882800()()5001~518197156.355945543.6513713126100.0019993741581(9.75%)59(11.8%)()1371552--155678.871521.1371100.0056(78.87%)15(21.13%)87(1998)1965GNP5%199020%1990199747%199034664.791622.53912.6871100.0064.79%(22.53%12.68%)4--163853.521115.49811.271419.7271100.00(53.52%)53447.892332.391014.0845.6471100.003447.89%2332.39%1014.08%1014.08%45.64%()--17()tt--1863(t1%)(t5%)(t1%)6(t3)1.67***1.89**2.581.71***0.790.800.950.77***t1%..**t5%*t10%(t5%)--19OECD()10%OECD(7)OECDt3(t5%)(t)t5%--207(t3)2.19**3.633.81*3.612.672.490.680.860.830.831.060.892.472.382.642.17**2.06**2.401.030.821.130.670.640.94***t1%..**t5%*t10%8--21(1998)813(10.32%)5(3.97%)13(10.32%)2(1.59%)38(30.16%)71(56.35%)1(0.79%)1(0.79%)5(3.97%)12(9.52%)36(28.57%)55(43.65%)14(11.11%)6(4.76%)18(14.29%)14(11.11%)74(58.73%)126(100.00%)9(57.14%)--22927(21.43%)44(34.92%)71(56.35%)45(35.71%)10(57.14%)55(43.65%)72(57.14%)54(42.86%)126(100.00%)--2319921997(1998)--24OECDt--25US--26()()()--27(1980)(15)(1673)25(1998)--1-166199426(4)73-91(1991)(1998)-35(6)65-93(1998)--OECD(1693)28(1998)85(1997)SAS611(1998)/75(2000,May22)()19(1994)-(2000)--2832(2)41-71Clegg,J.E.(1998).Internationaltaxationofglobalelectroniccommerce,TaxManagementMemorandum,39(13),184-195.Martin,W.J.(1998).Treatytax-sparingcredits.TaxManagementInterna-tionalJourna,9(23),444-464.Plock,E.D.TheUnitedStatesanditstradingpartnersseektransparencyfortaxationofelectroniccommerce.BusinessAmerica,119(1),14-15.Wacker,R.F.(1989).TheeffectsofinternationaltaxtreatiesonthelocationofU.S.manufacturingdirectinvestmentabroadinlessdevelopednations:apanelmodelanalysis.Unpublisheddoctoraldissertation,UniversityofHouston,Texas,20-34.--291OECDUNUS()()OECDOECD(citizenship)()()OECDIRC(Federalincometaxes)(Federalexcisetaxes)2OECDUNUSOECD()ABA.OECDB.OECD--30()1.(1)25%5%(2)15%OECD(1)10%(2)OECD(1)10%5%(2)15%().10%OECD().()1.183***()OECD2.OECDOECD3.OECDOECD--314.(1)(2)OECDOECD(1)()2000(2)()5.A.B.A.OECDB.6.()OECDOECD()OECDOECD--32()1.2.3.4.OECDOECD()OECDOECD():OECD3OECDUNUS()()()1.2.()()()()1.()()OECD()()1.1.2.10%--33()2.()()()4OECDUNUS()1.()2.3.4.OECDOECD()1.2.(1)(2)(3)OECDOECD--34()1.()2.(1)(2)(3)OECD()OECD--35!??()()()()1.2.()3.4.5.--366.()()7.()8.9.10.11.12.13.14.()15.()()16.--3717.18.1.2.()()()3.4.