电子商务背景下常设机构概念和认定规则的变迁

华东政法学院硕士学位论文电子商务背景下常设机构概念和认定规则的变迁姓名：徐研娜申请学位级别：硕士专业：国际法指导教师：李泳200404152090OECDOECDChangestoPEconceptintheContextofElectronicCommerceAbstractofDissertationfortheMasterofLawDegreeMajor:InternationalLawSpecialty:InternationalEconomicLawAuthor:YannaXuMentor:YongleeWiththeglobalizationofeconomy,countriesrelaxthelimitationtotheexchangeofgoods,capital,technologyandworkforcesbetweencountries,whichboostinternationaldirectinvestment.WiththeaccesstoWTO,Chinagetsamoreopenandmorefriendenvironmenttoforeigninvestment.TheamountoftransnationalbusinessincomerisesharplybothinChinaandininternationalcommunity.Internationalinvestorsalwaystendtoeludethebusinessincometaxofsourcecountrytoachievethebiggestprofitswhileresidentcountriesalwaysclaimtaxationontheirresidents’internationalincome.Inthecontext,itisimportanttoprotectthetaxationofsourcecountriesoninternationalbusinessincome.Uptonow,internationalcommunitydistributesthetaxationofinternationalincomebyinternationaltreatiesofavoidanceofdoubletaxation,inwhichthePermanentEstablishmentprincipleisusedtotaxthebusinessincomeofnonresidentsfromsourcecountry.InthetreatiesmadebetweenChinaandotherscountries,PEprincipleisalsoemployedtoregulatethetaxationontheinternationalbusinessincome.However,PEconceptwhichisanessentialsteptoapplyPEprincipleischallengedbytheelectroniccommerceemerginginthelate90’sof20thcentury.Duetothecharactersofe-commerce,sourcecountriescannotfindaPEintheirterritoriesandthenacclaimtaxjurisdictionbyapplyingthetraditionalPErulesbasedonacertaindegreeofphysicalpresence.InternationalcommunityconfrontsathreattothebalanceofinternationaltaxationaswellasChina,asanetimportcountry,facestheproblemoftaxbaseerosion.ItisanemergenttaskforbothChinaandinternationalcommunitytocreatenewrulestotaxtheincomesofnonresidentsbytransnationale-commerce.Thearticleiscomposedoffourparts:PartIintroducethehistoryofthePEprincipleandPEconcept,whichplayanessentialroleintaxingnonresident’sbusinessincomeandthendescribethePE-constitutecriteriainductedbytheAvidA.Skarr.PartIIaddressesthechallengestoPEconceptposedbythetransnationale-commercebyapplyingPE-constitutecriteriatotheelementsofe-commerceandanalysistheoutcomesfollowingthechallenges.PartIIIdescribestheresponsesofselectivecountriesatthelevelofbothdomesticandinternationallaw,analysisthestandandviewofconcernedinternationalorganizationsandintroducessomeapproachestotaxtransnationale-commerceraisedbyacademics.PartIVdiscussesthechallengesposedbythetransnationale-commercetransactionstoChinaandarguesthebestsolutiontotaxe-commerceincomeistokeepPEprincipleandchangethePEconceptwithregardtotheoriginalaimofPEprincipleandpresentlegislationsofChina.WithreferencetotheapproacheswhichdiscussedinpartIIIandU.S.practicesinjurisdictionfield,thelastsectionestablishesanewsetofcriteriatofindanexistenceofPE.ConsideringthehistoryofPErulesandthepresentlegislationofChina,thisarticlearguesPEprincipleshouldcontinuetobeappliedontaxingtransnationale-commercetransactionswhilechangesshouldbemadetoPEconcept.ToestablishanewsetofcriteriaofPEconceptwhicharesuitableforChinaandcanbeacceptedbytheinternationalcommunity,thearticlediscussesthedrawbacksofregulationraisedbyOECDastherepresentativeofdevelopedcountries,comparesdifferentapproachestotaxthee-commerceincomeincludingtaxbaseerosion,virtualPE,economicpresencePEandsoon,andmakesreferencetopracticeofUSinthejurisdictionfield,combinedwithreflectiononthepresentsocialandlegalrealityofChina.1industrialized12345671OECDFiscalCommittee,DraftDoubleTaxationConventiononIncomeandCapital,ReportoftheOECD,1963,P92AldoForgione,ClicksandMortar:TaxingMultinationalBusinessProfitsintheDigitalAge,TheSeattleUniversityLawReview,Spring2003,p752-7533ANNAMARIARAPAKKO,BASECOMPANYTAXATION38(1989),P334U.S.DEP'TOFTHETREASURY,SelectedTaxPolicyImplicationsofGlobalElectronicCommerce(1996),at,visitedatSep.21,2003,7.1.4.5OECD67ArvidAageSkaar,Permanentestablishment:erosionofataxtreatyprinciple,KLUWERLAWANDTAXATIONPUBLISHERS,1991,P10.289108ChristopherAnderson,SurveyofElectronicCommerce:Insearchoftheperfectmarket,THEECONOMIST,May10,1997.9U.S.OfficeofTaxPolicy,TreasuryDep't,4,2.4.10KyrieE.Thorp,InternationalTaxationOfElectronicCommerce:IsTheInternetAgeRenderingTheConceptOfPermanentEstablishmentObsolete?,EmoryInternationalLawReview,Fall1997,P637289108ChristopherAnderson,SurveyofElectronicCommerce:Insearchoftheperfectmarket,THEECONOMIST,May10,1997.9U.S.OfficeofTaxPolicy,TreasuryDep't,4,2.4.10KyrieE.Thorp,InternationalTaxationOfElectronicCommerce:IsTheInternetAgeRenderingTheConceptOfPermanentEstablishmentObsolete?,EmoryInternationalLawReview,Fall1997,P6373OECD11thresholdrequirement,121845Bestriebsstätte19StehendesGewerbe186911OECDUN71,2001121892GeorgvonSchanz1934AllixRichardL.Doernberg,LucHinnekens,ElectronicCommerceandMultijurisdictionalTaxation,KluwerLawInternational(2001),p27641885192018991899OECDUN51OECDUN131415OECDUN1891190913OECDUN5114OECDUN5315OECDUN5551977161977OECD517OECD18116Skaar7P7217Skaar,7P15618OECD,CommentarytotheOECDmodelconve