在适用双边税收协定时,因各国给与合伙企业的税收待遇不同,从而导致对合伙企业及其合伙人所得定性的冲突,产生双重征税或不征税。因此,当合伙企业在坐落国被视为纳税实体,而在合伙人居住国被视为纳税虚体时,应从税收协定出发考察合伙关系,并结合缔约国有关国内规定对利润、分红及特别报酬的定性予以分析,以避免上述问题。“,”Because there are different tax treatments about partnership in the different states,when we apply the double tax treaty to tax the incomes of the partnership and its partners,there will be conflicts about the characterization to the incomes which result to double or no taxation.In order to avoid these situations,we should analyze the relationship between the partnership and partners according to the double tax treaty and the regulations of the contracting states,discuss the characterization of the incomes,for example business profits and the special incomes as well.