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双重课税协定 Double Taxation Agreement (DTA)

论文作者:www.51lunwen.org论文属性:本科毕业论文 Thesis登出时间:2017-12-13编辑:cinq点击率:595

论文字数:3000论文编号:org201712131417395113语种:英语论文 English地区:美国价格:免费论文

关键词:税收留学生论文双重课税协定

摘要:本文是留学生税收论文范文,主要内容是解释双重征税协定相关内容及其发展史,以及税收协定所存在的局限性。

本章将使我们对税收协定的概念基础和运作有一个了解;
这将解释什么是双重征税协定(DTA),以及为什么我们需要它们;
我们也会看看DTAS发展史;
我们将研究DTA模型的作用;
维也纳条约法公约;
也将区分经合组织和联合国示范公约。
税收协定是国际税法中的双边条约,通过经济和税收利益的谈判分享税收,防止税收流失,消除双重司法征税。如前所述,赋予主权国家立法和执行的权利。然而,国际税收规则包含在税收条约中。税收条约的主要重要性是,它有助于尽可能地抑制双重征税,这可以通过设定国内法范围的限制和通过采用同一一般模式的所得税条约来促进国际税收规则的协调来实现。一般来说,税收协定凌驾于国内法之上,它管辖国家之间的争端而不是纳税人之间的争端。然而,它有其局限性,即:
 
CHAPTER II

This chapter will provides us with an understanding of the conceptual basis and operation of a Tax treaty;
It will explain what a Double taxation Agreement (DTA) is and why we need them;
We will also look at the history of the development of DTAs;
We will examine the role of a Model DTA;
The Vienna Convention on the Law of Treaties;
Will also distinguish between the OECD and UN Model Convention.

1. INTERNATIONAL TAX TREATIES
1.1 WHAT IS A TAX TREATY?
Tax treaties are bilateral treaties under international tax law to prevent fiscal evasion and to eliminate double juridical taxation through negotiated sharing of tax revenues based on economic and revenue interests. As already mentioned earlier, rights of legislation and enforcement are bestowed on sovereign states. However, the international tax rules are contained in tax treaties. The main importance of a tax treaty is that it helps to restraint double taxation as far as possible and this can be achieved by setting the limits on scope of domestic law and by promoting the harmonization of the international tax rules through the adoption of income tax treaties that follow the same general pattern (Arnold & McIntyre, 1995). Generally tax treaty overrides domestic law and it governs disputes between states and not taxpayers. However, it has its limitations to the fact that:

It does not create new taxes or assessment methods;
It cannot enlarge or initiate taxing powers; and
The National law prevails if the treaty is more onerous.
Double Tax Treaties are enacted by an agreement between Nations and are governed by the Customary International Law. Double Tax Treaty is signed and concluded under constitutional law. A tax treaty differ from other international treaties because although it is signed by contracting states under international law it is in fact enforceable under domestic law only when it effectively becomes part of domestic law.

1.2 VIENNA CONVENTION ON THE LAW OF TREATIES
The VIENNA CONVENTION ON THE LAW OF TREATIES (VCLT) was enacted in 1969. It codifies existing norms of customary international law on treaties and it also contains its interpretation. It is binding on signatories and non-signatories as “part of the law of the land” and all courts must apply the VCLT to ensure compliance with international obligations. But the most important fact is that tax treaties are governed by VCLT and not domestic law.

VCLT codifies existing norms of customary law on treaties and it does not have to be included in domestic law to be enforced.

Some important articles of VCLT:

Article 26: Every treaty must be performed in good faith
Articles 31 – 34: Rules for treaty interpretation
Article 60: Termination or suspension on material breach
Article 62: Fundamental change in circumstances may not be invoked
1.3 A HISTORY OF DOUBLE TAX TREATIES.
The OECD Model Convention (OECD MC)

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