税收协定适用人的范围限于居民,即缔约国一方或者同时为双方居民的人(包括法人居民和自然人居民),非居民不得享受协定待遇。对“居民”一语的定义解释,在税收协定中,都有专门条文列明缔约国双方应依循的判定标准,对同时为缔约国双方居民的人,也列入判定其归属于缔约国一方的程序规则。因此,即便是缔约国居民,要享受税收协定待遇,也并非是自动 The scope of the tax treaty applicants is limited to the residents, that is to say, to one of the Contracting States or to both (including legal persons and natural persons), and non-residents shall not enjoy the agreed treatment. The definition of the term “resident” explains that in tax treaties there are specific provisions that set out the criteria to be followed by both parties to a treaty and also include rules of procedure that determine their belonging to a Contracting State to persons who are also residents of both Contracting States . Therefore, even residents of the State party, to enjoy the treatment of tax treaties, is not automatic