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“利益限制”是防止纳税人滥用税收协定利益的方式之一,中国仅在近两年与俄罗斯、厄瓜多尔和智利签订的税收协定中使用了该条款。然而,美国早在1989年的美德税收协定中就采用了利益限制条款。本文介绍的《美国范本》及其技术解释(technical explanation)中利益限制条款的主要内容,为我们提供了一个成熟的参考模板。
“Restriction of Interest ” is one of the ways to prevent taxpayers from abusing the benefits of tax treaties. China only used this clause in the tax treaties signed with Russia, Ecuador and Chile in the past two years. However, the United States adopted the benefit limitation clause as early as the 1989 tax treaty on virtue. The main content of the “US model” and its benefit limitation clause in the technical explanation presented in this article provides us with a mature reference template.