国际税收基础

（第五版·中英双语）

［美］布莱恩· J. 阿诺德（Brian J.Arnold）　著

《国际税收基础》翻译组 译

国际税收经典著作译丛

Chinese Translation of International Tax Classic Works

版权所有·侵权必究

书　　名：国际税收基础（第五版·中英双语）

　　　　　GUOJI SHUISHOU JICHU (DI-WU BAN·ZHONGYING SHUANGYU)

作　　者：［美］布莱恩·J. 阿诺德（Brian J. Arnold） 著

　　　　　《国际税收基础》翻译组　译

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© 2023 Brian J. Arnold

《国际税收基础（第五版·中英双语）》包含简体中文版译文，由布莱恩· J. 阿诺

德所著，中国税务出版社出版发行。Kluwer Law International BV（Alphen aan den

Rijn, The Netherlands）全权拥有《国际税收基础（第五版）》的出版及发行权利，

并授权中国税务出版社出版发行。

This is a bilingual edition including a translation into Simplified Chinese of

International Tax Primer, 5th Edition, by Brian J.Arnold, published and sold by China

Taxation Publishing House Co., Ltd., by permission of Kluwer Law International BV,

Alphen aan den Rijn, The Netherlands, the owner of all rights to publish and sell same.

翻译组成员

张志勇　　陈　新　　姚　宁

梁若莲　　王立利　　韩凌宇

陈格格　　韩永品　　　　　

自 2019 年威科出版《国际税收基础》第四版至今，四年已经过去

了。这期间，国际税收领域又经历了诸多变化和发展。为及时反映国

际税收的新面貌，本书作者布莱恩·J. 阿诺德先生，通过威科于 2023

年初出版了《国际税收基础》第五版。

《国际税收基础》第五版在原有基础上做了大幅度的修订和扩充，

涉及 2018 年以来，国际税收领域取得的最新进展，尤其是 OECD 包容

性框架提出的“双支柱”解决方案所带来的诸多理论和实务问题。

《国际税收基础》中英双语版自首次出版以来，一直受到国内众

多读者的普遍好评。在获悉《国际税收基础》第五版出版的消息后，

中国税务出版社及时与威科联系新版引进事宜，并组织开展翻译出版

相关工作。

参加《国际税收基础（第五版·中英双语）》翻译工作的人员包

括韩凌宇（第 1 章、第 2 章）、姚宁（第 3 章）、陈格格（第 4 章）、

译者序

Four years have elapsed since Wolters Kluwer released the fourth edition of

the International Tax Primer in 2019. During this period, the field of international

taxation has experienced many changes and advancements. In order to timely reflect

the new landscape of international taxation, Mr. Brian J. Arnold, the author of the

International Tax Primer, with the help of Wolters Kluwer, published the fifth edition

of the International Tax Primer in early 2023.

The fifth edition of the International Tax Primer has undergone significant

revisions and expansions, covering the latest developments in the international

taxation since 2018, especially the numerous theoretical and practical issues brought

about by OECD Inclusive Framework’s two-pillar approach for dealing with the

digitalization of the economy.

The bilingual Chinese-English version of the International Tax Primer

has received widespread acclaim from numerous readers in China since its first

publication. Therefore, upon learning the publication of the fifth edition, China

Taxation Publishing House promptly contacted Wolters Kluwer regarding the

introduction of the new bilingual version and simultaneously initiated its translation.

Participating in the efforts of translation of this new version are Han Lingyu

(Chapters 1 and 2), Yao Ning (Chapter 3), Chen Gege (Chapter 4), Han Yongpin

Translator’s Words

韩永品（第 5 章）、陈新（前言、第 6 章、第 7 章和国际税收术语表）、

王立利（第 8 章）和梁若莲（第 9 章）。陈新和我本人审校了全书各

章节。

张志勇

2023 年 9 月

2 国际税收基础（第五版·中英双语）

(Chapter 5), Chen Xin (Preface, Chapters 6 and 7 and Glossary of International Tax

Terms), Wang Lili (Chapter 8) and Liang Ruolian (Chapter 9). Chen Xin and myself

have proofread, with necessary revisions, each chapter of the Chinese translation.

Zhang Zhiyong

September 2023

译者序——Translator’s Words 3

2005 年，我和我的几位同事翻译了布莱恩·J. 阿诺德和迈克·J.

麦金太尔撰写的《国际税收基础》（第二版）。一晃十五年过去了，

国际税收领域发生了巨大的变化。其中最重要的变化无疑是 2008 年全

球金融危机后，由二十国集团（G20）倡导或背书、经济合作与发展组

织（OECD）推动的税基侵蚀和利润转移（BEPS）项目、多边税收征

管互助公约、金融账户涉税信息自动交换。我们欣慰地看到，这些事

件及其推动的国际税收理论和实务的发展，都在本书第四版中得到了

充分的阐释。在当前这个重要的变革时期，将第四版中译文连同原文

呈现给国内读者，是十分有意义的。

令人遗憾的是，本书第一版及第二版的作者之一迈克·J. 麦金太

尔已于 2013 年谢世。悲痛之余，我们对布莱恩·J. 阿诺德先生能继续

推动这项国际税收知识普及工作表示钦佩。这也鞭策我们付出更大的

努力将新版的内容忠实地呈现给读者。不过，尽管付出了大量努力，

我们依然感到将本书中的一些英文术语和表述译为贴切的中文，存在

a　考虑翻译的延续性及译者的贡献，本书特别收录第二版、第四版译者序。——编者注

译者序（第四版）①

In 2005, my colleagues and I translated International Tax Primer (the 2nd

Edition) co-authored by Mr. Brian J. Arnold and Mr. Michael J. McIntyre. The 15

years elapsed since then have witnessed enormous changes in international taxation,

with the most influential reflected in Base Erosion and Profit Shifting (BEPS) project,

the Multilateral Convention on Mutual Administrative Assistance in Tax Matters and

Common Reporting Standards, initiated or endorsed by G20 and driven by OECD in

the aftermath of the global financial crisis in 2008. It is delightful to see that these

events and the development of international taxation theory and practices that they

have boosted are all covered and elaborated on in the 4th Edition of the Primer. At this

critical juncture of changes, it is of great significance to introduce the new edition and

the translated version thereof to Chinese readers.

To our grief, Mr. Michael J. McIntyre, one of the authors for the 1st and 2nd

Editions of the Primer, passed away in 2013. Admiring Mr. Brian J. Arnold all the

more for his sole efforts to renew this international tax literature, we took it as our

obligation to exert ourselves to present the latest edition faithfully to our readers.

Despite considerable efforts, to render exactly the English terms and meanings

a　Editor’s Note: Considering the continuity of translation and the contribution of the translators, the Translator's

Words of the second and fourth editions are specifically included.

Translator’s Words (the 4th Edition)①

许多困难。因此，译文中的不当之处，敬请读者批评指正。

参加第四版翻译工作的都是税收实务工作者，其中韩凌宇翻译第

1 章、第 2 章；姚宁翻译第 3 章；陈格格翻译第 4 章；韩永品翻译第 5

章；王晓悦、李然翻译第 6 章；陈新翻译前言、第 7 章和术语表；王

立利翻译第8章；梁若莲翻译第9章。陈新及我本人审校了全书各章节。

孔向荣为本书的出版做了大量的协调和组织工作，在此一并致谢。

张志勇

2020 年 5 月

2 国际税收基础（第五版·中英双语）

into their Chinese equivalents has proved quite a challenge. Any suggestions and

comments offering better translation will, therefore, be cordially appreciated.

Participating in the effort of translation are experts from the tax practice field:

Ms. Han Lingyu for Chapters 1 and 2; Ms. Yao Ning for Chapter 3; Ms. Chen Gege

for Chapter 4; Ms. Han Yongpin for Chapter 5; Ms. Wang Xiaoyue and Ms. Li Ran for

Chapter 6; Mr. Chen Xin for the Preface, Chapter 7 and the Glossary; Ms. Wang Lili

for Chapter 8; and Ms. Liang Ruolian for Chapter 9. Mr. Chen Xin and myself have

proofread, with necessary revisions, each chapter of the Chinese translation. Thanks

must also go to Mr. Kong Xiangrong for his coordination and arrangements related to

the publishing of the book.

Zhang Zhiyong

May 2020

译者序（第四版）——Translator’s Words (the 4 3 th Edition)

多年来，我和我的同事一直在为学习英语的税务工作者和税务研

究人员寻找一本关于国际税收的原版基础读物。当我们得到布莱恩·J.

阿诺德和迈克·J. 麦金太尔合著的新版《国际税收基础》一书时，顿

觉如愿以偿。为了帮助更多的人了解税收，特别是国际税收，我们决

定将这本书作中英对照读物出版。

当我们向两位教授提出把他们的著作介绍给中国读者时，他们欣

然同意授权我们在华出版此书。感激之余，我们也深感自己的英语理

解力和中文表达能力不足以忠实展示原著的韵味。此外，文中的许多

概念罕见于国内的税收读物，将其译成贴切的中文实属不易，虽经多

次集体推敲，仍有译不达意之感。希望我们的努力能起到抛砖引玉之

效，这不仅是为了语言的贴切，更是为了准确把握国际税收理论与实

务的迅速发展。

参加本书翻译工作的是国际税务司的几位同事，其中苑善武翻译

前言以及第 1 章、第 2 章；王晓悦翻译第 3 章；侣海林翻译第 4 章；

毛晓红翻译第 5 章；冯立增翻译第 6 章；我本人翻译第 7 章。王裕康

译者序（第二版）

For years my colleagues and I have been looking for a textbook which can

quench the thirst of Chinese readers for learning international taxation in good and

easy English. When the latest release of International Tax Primer was presented

before us, we knew we had got it.

Speaking to Professor Michael J. McIntyre, the co-author of the book, for his

permission to translate the book into Chinese was a pleasant experience. We got a

clean“OK” from him without any preconditions attached. Although to obtain the

English copyright from the Kluwer Law International took a rather lengthy process,

we finally made it and now we possess the exclusive right to publish the book in a

Chinese-English comparative version format.

While we are most grateful to Professor McIntyre, we are not really sure that

our understanding of the English terminology and our expressions in Chinese have

allowed us to match the beauty of the original version. Since many of the concepts in

international taxation are new to us, we acknowledge the difficulty in putting them into

exact Chinese equivalents. Any suggestions and comments offering better translations

will, therefore, be cordually appreciated.

Participating in the effort of translation are my colleagues from the International

Taxation Department: Mr. Yuan Shanwu for Chapters 1 and 2; Ms. Wang Xiaoyue for

Translator’s Words (the 2nd Edition)

不但承担了词汇表的译定工作，还负责通校了全书各章节。苑善武为

本书的编排工作、王晓悦与出版社联系版权事宜均付出了大量精力，

在此一并致谢。

张志勇

2004 年 11 月

2 国际税收基础（第五版·中英双语）

Chapter 3; Ms. Lu Hailin for Chapter 4; Ms. Mao Xiaohong for Chapter 5; Mr. Feng

Lizeng for Chapter 6 and myself for Chapter 7. Mr. Wang Yukang made his special

contribution by hashing out the as-good-as possibel translation to each item of the

glossary and provereading the full text. Thanks must also go to Mr. Yuan Shanwu and

Ms. Wang Xiaoyue, the former for his editing chore and the latter for her liaison work

with the publisher.

Enjoy the book.

Zhang Zhiyong

November 2004

译者序（第二版）——Translator’s Words (the 2 3 nd Edition)

《国际税收基础》第一版源于经济合作与发展组织（OECD）20

世纪 90 年代的一个培训教材编写项目。该教材原系 OECD 在苏联解体

后，用于向欧洲新兴经济体开展的培训活动。我邀请了韦恩州立大学

的迈克·麦金太尔和我一起准备这些教材。遗憾的是，OECD 未能接

受我们编写的教材。至少在我们看来，其主要原因是这些材料没有充

分体现 OECD 在若干国际税收问题上的立场。然而，OECD 慷慨地允

许我们以这些材料为基础，编写了《国际税收基础》这本书。

令我惊喜的是，本书前四个版本受到了来自世界各地的国际税收

学者的欢迎。我希望新一代的学者发现，本书第五版将有助于他们完

成掌握国际税收这项越来越具有挑战性的任务。

迈克·麦金太尔和我共同撰写了本书的前两个版本。他抱病多年，

于 2013 年去世。迈克关于国际税收的真知灼见仍然体现在本书的后续

版本之中。

《国际税收基础》第五版做了大幅度的修订和扩充，涉及 2018 年

以来国际税收领域取得的进展，尤其是 OECD 包容性框架为解决经济

前言

The first edition of the International Tax Primer began in the 1990s as a project

to develop materials for the Organisation for Economic Co-operation and Development

(OECD) for use in its outreach activities with emerging economies in Europe after the

breakup of the Soviet Union. I recruited Mike McIntyre of Wayne State University to

work with me in preparing those materials. Unfortunately, the materials we prepared

proved to be unacceptable to the OECD largely because, in our view, at least, they

did not adhere sufficiently to the OECD positions on several international tax issues.

However, the OECD generously permitted us to use the materials as the foundation for

what became the International Tax Primer.

Much to my surprise and delight, the first four editions of the Primer were well

received by students of international tax from all over the world. I hope that a new

generation of students will find this fifth edition to be helpful in the increasingly

challenging task of understanding international tax.

Mike McIntyre, my co-author on the first two editions, passed away in 2013 after

a long illness. Mike’s insight and knowledge about international tax can still be seen

in the subsequent editions of the Primer.

The fifth edition of the International Tax Primer has been revised and expanded

substantially to deal with the developments in international tax that have occurred

since 2018, especially the OECD Inclusive Framework’s proposed two-pillar

Preface

数字化对国际税收体系带来的问题所提出的“双支柱”方案。2018 年

本书第四版出版后不久，包容性框架就着手优先开展“双支柱”相关

工作。我自然而然地想到，一旦能够了解到“双支柱”提案的具体情

况，而且相对确定这些提案将会得到落实，编写本书的新版就是必要

的且时机恰当的。2020 年 10 月，支柱一和支柱二的详细蓝图发布了，

但反响不佳，整个项目似乎陷入了困境。因此，我搁置了出新版的计

划。然而，在2022年期间，“双支柱”提案经过修订，并随后获得欧盟、

G20 和美国的赞同。我觉得是时候推进第五版了。

如同本书之前的各个版本，此版不包含脚注或相关的参考书目。

鉴于本书的基础性和目的，我依然认为脚注并无必要，而且脚注会降低

正文的可读性，此外，我认为任何有必要的或有助益的参考内容在正文

中都已提及。同样，相关书目没有必要列出，主要是因为涉及国际税收

的文献汗牛充栋，而且借助于互联网，也相对容易查找文献来源。

我要感谢我亲爱的朋友——波士顿学院法学院名誉教授休·奥尔

特的协助，他阅读了第五版若干章节的初稿，并指出了若干有待修改以

使其更易于理解之处。我还要感谢我的助手卡罗尔·哈格里夫斯，她经

验老到、幽默风趣，本书前后五个版本手稿的编辑和校对都由她完成。

本版手稿的更新截至 2022 年 11 月 30 日。

布莱恩·J. 阿诺德

加拿大安大略省艾尔萨克雷格

2022 年 11 月

2 国际税收基础（第五版·中英双语）

approach for dealing with the problems for the international tax system posed by the

digitaliza-tion of the economy. Shortly after the publication of the fourth edition in

2018, the Inclusive Framework began its work on the two pillars on a priority basis.

Quite naturally, I thought that a new edition of the Primer would be necessary and

appropriate once the details of the two-pillar proposals became available, and it was

relatively certain that the proposals would be implemented. Detailed Blueprints for

Pillar One and Pillar Two were issued in October 2020 but were not well received,

and the entire project appeared to be in jeopardy. As a result, I put my plans for a new

edition on hold. However, over the course of 2022, after the two-pillar proposals were

revised and later endorsed by the European Union, the G20 and the United States, I

decided that it was appropriate to proceed with a fifth edition.

As with previous editions, the Primer does not contain any footnotes or a

selected bibliography. Given the basic nature and purpose of the Primer, I continue

to believe that footnotes are unnecessary and would make the text less readable;

any references that I considered to be necessary or helpful are provided in the text.

Similarly, I believe that a selected bibliography is unnecessary, largely because there

is an extensive literature dealing with international tax, and, with the Internet, it is

relatively easy to find relevant sources.

I want to acknowledge with thanks the assistance of my dear friend, Hugh Ault,

Professor Emeritus, Boston College Law School, who read several draft chapters of

this fifth edition and pointed out several places where the text could be revised to

make it easier to understand. I also wish to thank my assistant, Carol Hargreaves, who

has edited and proofread the manuscripts for all five editions of the Primer with her

customary skill and good humor.

The manuscript is up-to-date as of November 30, 2022.

Brian J. Arnold

Ailsa Craig, Ontario, Canada

November 2022

前言——Preface 3

1　引言 ………………………………………………………………………… 2

1.1　本书撰写目的 ………………………………………………………… 2

1.2　国际税收是什么？ …………………………………………………… 6

1.3　国际税收规则的目标 ………………………………………………… 10

1.4　税务顾问在国际交易筹划中的作用 ……………………………… 16

1.5　参与国际税收的国际组织 …………………………………………… 30

1.6　国际税收简史 ………………………………………………………… 38

2　税收管辖权 ……………………………………………………………… 42

2.1　引言 …………………………………………………………………… 42

2.2　居民身份的定义 ……………………………………………………… 46

2.2.1　个人的居民身份 ……………………………………………… 46

2.2.2　法律实体的居民身份 ………………………………………… 52

2.2.3　与居民身份有关的协定问题 ………………………………… 56

2.3　来源地管辖权 ………………………………………………………… 58

2.3.1　引言 …………………………………………………………… 58

2.3.2　受雇所得和个人劳务所得 …………………………………… 62

目录

Chapter 1

Introduction ……………………………………………………………………………… 3

1.1 OBJECTIVES OF THIS PRIMER …………………………………………… 3

1.2 WHAT IS INTERNATIONAL TAX? ………………………………………… 7

1.3 GOALS OF INTERNATIONAL TAX RULES ……………………………… 11

1.4 THE ROLE OF THE TAX ADVISER IN PLANNING INTERNATIONAL

TRANSACTIONS ……………………………………………………………… 17

1.5 INTERNATIONAL ORGANIZATIONS INVOLVED

IN INTERNATIONAL TAX …………………………………………………… 31

1.6 A BRIEF HISTORY OF INTERNATIONAL TAX …………………………… 39

Chapter 2

Jurisdiction to Tax ……………………………………………………………………… 43

2.1 INTRODUCTION ……………………………………………………………… 43

2.2 DEFINING RESIDENCE ……………………………………………………… 47

2.2.1 Residence of Individuals ………………………………………………… 47

2.2.2 Residence of Legal Entities ……………………………………………… 53

2.2.3 Treaty Issues Relating to Residence ……………………………………… 57

2.3 SOURCE JURISDICTION …………………………………………………… 59

2.3.1 Introduction ……………………………………………………………… 59

2.3.2 Employment and Personal Services Income ……………………………… 63

Table of Contents

2.3.3　经营所得 ……………………………………………………… 66

2.3.4　投资所得 ……………………………………………………… 70

3　居民税收 ………………………………………………………………… 78

3.1　引言 …………………………………………………………………… 78

3.2　居民全球所得的税收 ………………………………………………… 80

3.2.1　税收政策考量 ………………………………………………… 80

3.2.2　居民身份的税收影响 ………………………………………… 84

3.2.3　双重征税 ……………………………………………………… 86

3.2.4　居民境外来源所得的计算 …………………………………… 86

3.2.4.1　综述 ……………………………………………………… 86

3.2.4.2　外汇损益 ………………………………………………… 88

3.2.4.3　损失的处理 ……………………………………………… 90

3.2.5　税收征管问题 ………………………………………………… 90

3.3　全球税收的例外 ……………………………………………………… 92

3.3.1　非居民公司和其他法人实体 ………………………………… 92

3.3.2　临时居民 ……………………………………………………… 94

3.4　特殊问题 ……………………………………………………………… 98

3.4.1　出境或离境税 ………………………………………………… 98

3.4.2　延续税 ………………………………………………………… 102

3.4.3　年度内居民 …………………………………………………… 106

3.4.4　外汇损益 ……………………………………………………… 106

4　消除双重征税…………………………………………………………… 112

4.1　引言 …………………………………………………………………… 112

4.2　国际双重征税的定义 ………………………………………………… 116

4.3　消除双重征税的机制 ………………………………………………… 120

4.3.1　引言 …………………………………………………………… 120

4.3.2　扣除法 ………………………………………………………… 122

4.3.3　免税法 ………………………………………………………… 126

2 国际税收基础（第五版·中英双语）

2.3.3 Business Income ………………………………………………………… 67

2.3.4 Investment Income ……………………………………………………… 71

Chapter 3

Taxation of Residents…………………………………………………………………… 79

3.1 INTRODUCTION ……………………………………………………………… 79

3.2 TAXATION OF RESIDENTS ON THEIR WORLDWIDE INCOME ……… 81

3.2.1 Tax Policy Considerations………………………………………………… 81

3.2.2 The Tax Consequences of Residence …………………………………… 85

3.2.3 Double Taxation ………………………………………………………… 87

3.2.4 Computation of the Foreign Source Income of Residents………………… 87

3.2.4.1 In General ………………………………………………………… 87

3.2.4.2 Foreign Exchange Gains and Losses……………………………… 89

3.2.4.3 The Treatment of Losses ………………………………………… 91

3.2.5 Tax Administration Issues………………………………………………… 91

3.3 EXCEPTIONS TO WORLDWIDE TAXATION……………………………… 93

3.3.1 Nonresident Companies and Other Legal Entities………………………… 93

3.3.2 Temporary Residents……………………………………………………… 95

3.4 SPECIAL ISSUES ……………………………………………………………… 99

3.4.1 Exit or Departure Taxes ………………………………………………… 99

3.4.2 Trailing Taxes ………………………………………………………… 103

3.4.3 Resident for Part of a Year …………………………………………… 107

3.4.4 Foreign Exchange Gains and Losses…………………………………… 107

Chapter 4

Double Taxation Relief ……………………………………………………………… 113

4.1 INTRODUCTION …………………………………………………………… 113

4.2 INTERNATIONAL DOUBLE TAXATION DEFINED …………………… 117

4.3 RELIEF MECHANISMS …………………………………………………… 121

4.3.1 Introduction …………………………………………………………… 121

4.3.2 Deduction Method……………………………………………………… 123

4.3.3 Exemption Method …………………………………………………… 127

目录——Table of Contents 3

4.3.3.1　参股免税 ………………………………………………… 132

4.3.4　抵免法 ………………………………………………………… 138

4.3.4.1　一般规则 ………………………………………………… 140

4.3.4.2　可抵免的境外税收 ……………………………………… 144

4.3.4.3　抵免限额的类型 ………………………………………… 146

4.3.4.4　间接或越层抵免 ………………………………………… 154

4.3.5　免税法和抵免法的比较 ……………………………………… 158

4.3.6　协定方面 ……………………………………………………… 166

4.4　费用分摊 ……………………………………………………………… 168

4.5　税收饶让 ……………………………………………………………… 172

5　非居民税收 ……………………………………………………………… 182

5.1　引言 …………………………………………………………………… 182

5.2　对非居民征税的税收政策考量 ……………………………………… 184

5.3　门槛要求 ……………………………………………………………… 188

5.4　来源规则 ……………………………………………………………… 192

5.5　双重征税 ……………………………………………………………… 192

5.6　对非居民的过度征税 ………………………………………………… 194

5.7　非居民境内来源所得的计算 ………………………………………… 196

5.8　非居民各种所得的征税 ……………………………………………… 198

5.8.1　经营所得 ……………………………………………………… 198

5.8.1.1　概述 ……………………………………………………… 198

5.8.1.2　分支机构税收 …………………………………………… 202

5.8.1.3　经营性服务所得 ………………………………………… 204

5.8.2　不动产所得 …………………………………………………… 206

5.8.3　受雇所得 ……………………………………………………… 206

5.8.4　投资所得：股息、利息和特许权使用费 …………………… 208

5.8.5　财产收益 ……………………………………………………… 210

5.9　非居民的税收征管 …………………………………………………… 214

5.9.1　引言 …………………………………………………………… 214

4 国际税收基础（第五版·中英双语）

4.3.3.1 Participation Exemption ……………………………………… 133

4.3.4 Credit Method ………………………………………………………… 139

4.3.4.1 General Rules…………………………………………………… 141

4.3.4.2 Creditable Foreign Taxes ……………………………………… 145

4.3.4.3 Types of Limitations …………………………………………… 147

4.3.4.4 Indirect or Underlying Credit ………………………………… 155

4.3.5 Comparison of the Exemption and Credit Methods …………………… 159

4.3.6 Treaty Aspects ………………………………………………………… 167

4.4 ALLOCATION OF EXPENSES …………………………………………… 169

4.5 TAX SPARING ……………………………………………………………… 173

Chapter 5

Taxation of Nonresidents …………………………………………………………… 183

5.1 INTRODUCTION …………………………………………………………… 183

5.2 TAX POLICY CONSIDERATIONS IN TAXING NONRESIDENTS …… 185

5.3 THRESHOLD REQUIREMENTS ………………………………………… 189

5.4 SOURCE RULES …………………………………………………………… 193

5.5 DOUBLE TAXATION ……………………………………………………… 193

5.6 EXCESSIVE TAXATION OF NONRESIDENTS ………………………… 195

5.7 COMPUTATION OF THE DOMESTIC SOURCE INCOME

OF NONRESIDENTS ……………………………………………………… 197

5.8 TAXATION OF VARIOUS TYPES OF INCOME OF NONRESIDENTS 199

5.8.1 Business Income ……………………………………………………… 199

5.8.1.1 In General ……………………………………………………… 199

5.8.1.2 Branch Taxes …………………………………………………… 203

5.8.1.3 Income from Business Services………………………………… 205

5.8.2 Income from Immovable Property …………………………………… 207

5.8.3 Income from Employment……………………………………………… 207

5.8.4 Investment Income: Dividends, Interest, and Royalties ……………… 209

5.8.5 Capital Gains…………………………………………………………… 211

5.9 ADMINISTRATIVE ASPECTS OF TAXING NONRESIDENTS ……… 215

5.9.1 Introduction …………………………………………………………… 215

目录——Table of Contents 5

5.9.2　获取非居民境内来源所得的信息 …………………………… 214

5.9.3　非居民的税款征收 …………………………………………… 218

6　转让定价 ………………………………………………………………… 226

6.1　引言 …………………………………………………………………… 226

6.2　《OECD转让定价指南》 …………………………………………… 232

6.3　联合国《发展中国家转让定价实务手册》 ……………………… 234

6.4　独立交易原则 ………………………………………………………… 234

6.4.1　引言 …………………………………………………………… 234

6.4.2　可比性分析 …………………………………………………… 238

6.4.3　可比非受控价格法 …………………………………………… 240

6.4.4　再销售价格法 ………………………………………………… 242

6.4.5　成本加成法 …………………………………………………… 244

6.4.6　传统方法比较 ………………………………………………… 244

6.4.7　利润分割法 …………………………………………………… 248

6.4.8　交易净利润法 ………………………………………………… 250

6.5　公司资源共享 ………………………………………………………… 256

6.5.1　引言 …………………………………………………………… 256

6.5.2　公司间贷款或预付款 ………………………………………… 256

6.5.3　服务提供 ……………………………………………………… 258

6.5.4　有形资产的使用 ……………………………………………… 258

6.5.5　无形资产的使用或转让 ……………………………………… 260

6.6　成本分摊协议 ………………………………………………………… 262

6.7　不予认可的交易 ……………………………………………………… 268

6.8　转让定价文档要求 …………………………………………………… 270

6.9　转让定价的协定视角 ………………………………………………… 272

6.10　税收政策考量：公式分配和独立交易原则的未来 ……………… 276

6 国际税收基础（第五版·中英双语）

5.9.2 Obtaining Information about Domestic Source Income of Nonresidents 215

5.9.3 Collection of Tax from Nonresidents ………………………………… 219

Chapter 6

Transfer Pricing ……………………………………………………………………… 227

6.1 INTRODUCTION …………………………………………………………… 227

6.2 THE OECD TRANSFER PRICING GUIDELINES ……………………… 233

6.3 UN, PRACTICAL MANUAL ON TRANSFER PRICING

FOR DEVELOPING COUNTRIES ………………………………………… 235

6.4 THE ARM’S-LENGTH STANDARD ……………………………………… 235

6.4.1 Introduction …………………………………………………………… 235

6.4.2 Comparability Analysis………………………………………………… 239

6.4.3 Comparable Uncontrolled Price Method ……………………………… 241

6.4.4 Resale Price Method …………………………………………………… 243

6.4.5 Cost-Plus Method ……………………………………………………… 245

6.4.6 Comparison of Traditional Methods …………………………………… 245

6.4.7 Profit-Split Method …………………………………………………… 249

6.4.8 Transactional Net Margin Method …………………………………… 251

6.5 SHARING OF CORPORATE RESOURCES ……………………………… 257

6.5.1 Introduction …………………………………………………………… 257

6.5.2 Intercompany Loans or Advances ……………………………………… 257

6.5.3 Performance of Services ……………………………………………… 259

6.5.4 Use of Tangible Property ……………………………………………… 259

6.5.5 Use or Transfer of Intangible Property ………………………………… 261

6.6 COST CONTRIBUTION ARRANGEMENTS …………………………… 263

6.7 DISREGARDED TRANSACTIONS ……………………………………… 269

6.8 TRANSFER PRICING DOCUMENTATION REQUIREMENTS………… 271

6.9 TREATY ASPECTS OF TRANSFER PRICING…………………………… 273

6.10 TAX POLICY CONSIDERATIONS: FORMULARY APPORTIONMENT

AND THE FUTURE OF THE ARM’S-LENGTH METHOD …………… 277

目录——Table of Contents 7

7　反避税措施 ……………………………………………………………… 284

7.1　引言 …………………………………………………………………… 284

7.2　针对利息扣除的限制：资本弱化和收益剥离规则 ……………… 292

7.2.1　引言 …………………………………………………………… 292

7.2.2　资本弱化规则的结构性特征 ………………………………… 298

7.2.3　收益剥离规则 ………………………………………………… 304

7.3　受控外国企业规则 …………………………………………………… 308

7.3.1　引言 …………………………………………………………… 308

7.3.2　CFC规则的结构性特征 ……………………………………… 314

7.3.2.1　CFC的定义 ……………………………………………… 316

7.3.2.2　指定管辖区或全球方法 ………………………………… 320

7.3.2.3　可归属所得的定义和计算 ……………………………… 324

7.3.2.4　豁免的性质和范围 ……………………………………… 330

7.3.2.5　应税居民纳税人 ………………………………………… 332

7.3.2.6　救济规定 ………………………………………………… 334

7.3.3　税收协定和CFC规则 ………………………………………… 336

7.3.4　CFC规则与支柱二全球最低税 ……………………………… 338

7.4　非居民信托 …………………………………………………………… 340

7.5　外国投资基金 ………………………………………………………… 342

7.6　背对背或反导管规则 ………………………………………………… 348

7.7　混合安排 ……………………………………………………………… 350

7.7.1　什么是混合安排？ …………………………………………… 350

7.7.2　混合实体 ……………………………………………………… 352

7.7.3　混合金融工具 ………………………………………………… 360

7.7.4　BEPS第2项行动计划关于混合错配安排的报告 …………… 362

8 国际税收基础（第五版·中英双语）

Chapter 7

Anti-avoidance Measures …………………………………………………………… 285

7.1 INTRODUCTION …………………………………………………………… 285

7.2 RESTRICTIONS ON THE DEDUCTION OF INTEREST:

THIN CAPITALIZATION AND EARNINGS-STRIPPING RULES …… 293

7.2.1 Introduction …………………………………………………………… 293

7.2.2 The Structural Features of Thin Capitalization Rules ………………… 299

7.2.3 Earnings-Stripping Rules ……………………………………………… 305

7.3 CFC RULES ………………………………………………………………… 309

7.3.1 Introduction …………………………………………………………… 309

7.3.2 Structural Features of CFC Rules ……………………………………… 315

7.3.2.1 Definition of a CFC …………………………………………… 317

7.3.2.2 Designated Jurisdiction or Global Approach…………………… 321

7.3.2.3 Definition and Computation of Attributable Income…………… 325

7.3.2.4 Nature and Scope of Exemptions ……………………………… 331

7.3.2.5 Resident Taxpayers Subject to Tax …………………………… 333

7.3.2.6 Relief Provisions ……………………………………………… 335

7.3.3 Tax Treaties and CFC Rules …………………………………………… 337

7.3.4 CFC Rules and the Pillar Two Global Minimum Tax ………………… 339

7.4 NONRESIDENT TRUSTS ………………………………………………… 341

7.5 FOREIGN INVESTMENT FUNDS ………………………………………… 343

7.6 BACK-TO-BACK OR ANTI-CONDUIT RULES ………………………… 349

7.7 HYBRID ARRANGEMENTS ……………………………………………… 351

7.7.1 What Is a Hybrid Arrangement? ……………………………………… 351

7.7.2 Hybrid Entities ………………………………………………………… 353

7.7.3 Hybrid Financial Instruments ………………………………………… 361

7.7.4 BEPS Action 2 Report on Hybrid Mismatch Arrangements …………… 363

目录——Table of Contents 9

8　税收协定简介…………………………………………………………… 368

8.1　引言 …………………………………………………………………… 368

8.2　税收协定的法律性质和效力 ………………………………………… 370

8.2.1　维也纳条约法公约 …………………………………………… 370

8.2.2　税收协定与国内法的关系 …………………………………… 374

8.3　OECD协定范本和联合国协定范本 ………………………………… 380

8.4　谈签和修订税收协定的过程 ………………………………………… 388

8.5　税收协定的目的 ……………………………………………………… 390

8.6　税收协定的解释 ……………………………………………………… 396

8.6.1　引言 …………………………………………………………… 396

8.6.2　《维也纳条约法公约》的解释条款 ………………………… 398

8.6.3　按照国内法对协定未定义的用语进行解释：

　　　第3条第2款 …………………………………………………… 404

8.7　OECD协定范本和联合国协定范本条款概述 ……………………… 408

8.7.1　引言 …………………………………………………………… 408

8.7.2　涵盖的内容、范围和法律效力 ……………………………… 410

8.7.3　分配规则：第6条至第21条 …………………………………… 414

8.7.3.1　引言 ……………………………………………………… 414

8.7.3.2　经营所得 ………………………………………………… 416

8.7.3.3　受雇和个人劳务所得 …………………………………… 436

8.7.3.4　不动产所得和收益 ……………………………………… 440

8.7.3.5　特定投资所得预提税率的降低 …………………………… 440

8.7.3.6　其他所得类型 …………………………………………… 444

8.7.4　征管合作 ……………………………………………………… 446

8.8　特殊协定问题 ………………………………………………………… 446

8.8.1　非歧视待遇 …………………………………………………… 446

8.8.2　协定滥用 ……………………………………………………… 450

10 国际税收基础（第五版·中英双语）

Chapter 8

An Introduction to Tax Treaties…………………………………………………… 369

8.1 INTRODUCTION …………………………………………………………… 369

8.2 LEGAL NATURE AND EFFECT OF TAX TREATIES…………………… 371

8.2.1 Vienna Convention on the Law of Treaties …………………………… 371

8.2.2 The Relationship Between Tax Treaties and Domestic Law…………… 375

8.3 THE OECD AND UN MODEL TAX TREATIES ………………………… 381

8.4 THE PROCESS OF NEGOTIATING AND REVISING

TAX TREATIES ……………………………………………………………… 389

8.5 OBJECTIVES OF TAX TREATIES ………………………………………… 391

8.6 INTERPRETATION OF TAX TREATIES ………………………………… 397

8.6.1 Introduction …………………………………………………………… 397

8.6.2 The Interpretive Provisions of the Vienna Convention

on the Law of Treaties ………………………………………………… 399

8.6.3 The Interpretation of Undefined Terms in Accordance

with Domestic Law: Article 3(2) ……………………………………… 405

8.7 SUMMARY OF THE PROVISIONS OF THE OECD

AND UN MODEL TREATIES ……………………………………………… 409

8.7.1 Introduction …………………………………………………………… 409

8.7.2 Coverage, Scope, and Legal Effect …………………………………… 411

8.7.3 The Distributive Rules: Articles 6 Through 21 ………………………… 415

8.7.3.1 Introduction …………………………………………………… 415

8.7.3.2 Business Income ……………………………………………… 417

8.7.3.3 Employment and Personal Services Income …………………… 437

8.7.3.4 Income and Gains from Immovable Property ………………… 441

8.7.3.5 Reduced Withholding Rates on Certain Investment Income…… 441

8.7.3.6 Other Types of Income ………………………………………… 445

8.7.4 Administrative Cooperation …………………………………………… 447

8.8 SPECIAL TREATY ISSUES………………………………………………… 447

8.8.1 Nondiscrimination……………………………………………………… 447

8.8.2 Treaty Abuse …………………………………………………………… 451

目录——Table of Contents 11

8.8.2.1　引言 ……………………………………………………… 450

8.8.2.2　防止择协避税的措施（利益限制条款） ………………… 454

8.8.2.3　OECD协定范本和联合国协定范本涉及协定滥用的条款 464

8.8.2.4　关于OECD协定范本和联合国协定范本第1条

　　　 涉及协定滥用的注释 …………………………………… 470

8.8.2.5　针对设于第三国常设机构的反避税规则 ………………… 474

8.8.3　争议解决 ……………………………………………………… 476

8.8.4　征管合作 ……………………………………………………… 480

8.8.5　常设机构利润归属 …………………………………………… 486

8.8.6　实施税收协定相关措施以防止税基侵蚀和利润转移的

　　　多边公约 ……………………………………………………… 496

9　新兴议题 ………………………………………………………………… 502

9.1　引言 …………………………………………………………………… 502

9.2　税基侵蚀和利润转移 ………………………………………………… 502

9.2.1　引言 …………………………………………………………… 502

9.2.2　1998年OECD有害税收竞争报告 ……………………………… 504

9.2.3　G20 / OECD BEPS项目 ………………………………………… 508

9.2.4　应对数字经济的“双支柱”方案 …………………………… 516

9.3　管理费、技术服务费和咨询费 ……………………………………… 516

9.3.1　引言 …………………………………………………………… 516

9.3.2　税收协定对管理、技术和咨询服务所得征税的规定 ……… 520

9.3.3　联合国协定范本第12A条（技术服务费） ………………… 522

9.4　仲裁 …………………………………………………………………… 526

9.5　数字经济：电子商务 ………………………………………………… 536

9.5.1　引言 …………………………………………………………… 536

9.5.2　数字经济带来的税收挑战 …………………………………… 540

9.5.3　数字服务税 …………………………………………………… 546

12 国际税收基础（第五版·中英双语）

8.8.2.1 Introduction …………………………………………………… 451

8.8.2.2 Anti-treaty Shopping Measures (LOB) ………………………… 455

8.8.2.3 Provisions of the OECD and UN Model Treaties Dealing

with Treaty Abuse ……………………………………………… 465

8.8.2.4 The Commentary on Article 1 of the OECD and UN Model Treaties

with Respect to Treaty Abuse ………………………………… 471

8.8.2.5 Anti-avoidance Rule for PEs in Third States…………………… 475

8.8.3 Resolution of Disputes ………………………………………………… 477

8.8.4 Administrative Cooperation …………………………………………… 481

8.8.5 Attribution of Profits to Permanent Establishments …………………… 487

8.8.6 The Multilateral Convention to Implement Tax Treaty Related Measures

to Prevent BEPS (The Multilateral Instrument) ……………………… 497

Chapter 9

Emerging Issues ……………………………………………………………………… 503

9.1 INTRODUCTION …………………………………………………………… 503

9.2 BASE EROSION AND PROFIT SHIFTING ……………………………… 503

9.2.1 Introduction …………………………………………………………… 503

9.2.2 The 1998 OECD Harmful Tax Competition Report …………………… 505

9.2.3 The G20/OECD BEPS Project ………………………………………… 509

9.2.4 The Two-Pillar Proposals to Deal with the Digital Economy ………… 517

9.3 FEES FOR MANAGEMENT, TECHNICAL, AND CONSULTING

SERVICES …………………………………………………………………… 517

9.3.1 Introduction …………………………………………………………… 517

9.3.2 The Taxation of Income from Management, Technical,

and Consulting Services under Tax Treaties …………………………… 521

9.3.3 Article 12A (Fees for Technical Services) of the UN Model Treaty…… 523

9.4 ARBITRATION ……………………………………………………………… 527

9.5 THE DIGITAL ECONOMY: ELECTRONIC COMMERCE ……………… 537

9.5.1 Introduction …………………………………………………………… 537

9.5.2 Tax Challenges Posed by the Digital Economy ……………………… 541

9.5.3 Digital Services Taxes ………………………………………………… 547

目录——Table of Contents 13

9.5.4　联合国协定范本第12B条（自动数字服务所得） ………… 550

9.5.5　拟议的“双支柱”方案 ……………………………………… 552

9.5.5.1　引言 ……………………………………………………… 552

9.5.5.2　支柱一概述 ……………………………………………… 554

9.5.5.3　支柱二概述 ……………………………………………… 558

国际税收术语表………………………………………………………………… 570

14 国际税收基础（第五版·中英双语）

9.5.4 Article 12B (Income from Automated Digital Services)

of the UN Model Treaty ……………………………………………… 551

9.5.5 The Proposed Two-Pillar Approach …………………………………… 553

9.5.5.1 Introduction …………………………………………………… 553

9.5.5.2 An Overview of Pillar One …………………………………… 555

9.5.5.3 Overview of Pillar Two ………………………………………… 559

Glossary of International Tax Terms ………………………………………………… 571

目录——Table of Contents 15

1　引言

1.1　本书撰写目的

一国在设计其国际税收规则，并使之与其贸易伙伴的税制体系相协调时，

会面对一系列重要问题。本书将在这方面为读者提供基础性分析。国际税收问

题曾经仅为一小部分税务专家关注的重要课题，这些专家主要是大型跨国企业

的税务顾问，及其在发达国家税务部门的同行。随着世界各国在经济上日益一

体化，国际税收问题的重要性越加凸显。现在，许多中小企业以及个人都在从

事跨境交易，因此企业和他们的税务顾问经常遇到跨境税收问题。而且，大多

数国家的政府也必须关心国际税收，这既是为外国投资营造友好环境，也是为

了保护本国税基。

尽管本书的主要对象是初次接触国际税收的学生、政府官员和税务从业人

员，但我还是热切地希望在国际税收领域有丰富经验的人也能从中获益。在我的

工作中，当分析复杂的国际税收问题时，很多时候都不得不回头查阅基本原则，

而实际上本书的目的就是阐明这些基本原则。

国际税收筹划即便不能说是深陷于特定国家税收规则的技术细节之中，也

可以说是完全以这些细节作为基础的。因此，在本书中，有必要就某些问题提

供一些细节，以便对这些问题的讨论具有实际意义。但是，如果不聚焦于国际

税收的一般原则和基本架构，本书就会迷失其方向。我试图通过既阐述一般规

则，又时常列举不同发达国家和发展中国家的实际做法，来平衡对具体性和一

Chapter 1

Introduction

1.1 OBJECTIVES OF THIS PRIMER

This Primer on international taxation provides the reader with an introductory analysis

of the major issues that a country must confront in designing its international tax rules and

coordinating those rules with the tax systems of its trading partners. At one time, international

tax issues were important only to a small circle of tax specialists, primarily the tax advisers

of large multinational corporations and their counterparts in the tax departments of developed

countries. As the countries of the world have become increasingly integrated economically, the

importance of these issues has mushroomed. Many small- and medium-sized firms, as well as

individuals, now engage in cross-border transactions that cause them and their tax advisers to

confront international tax issues on a regular basis, and most national governments must care

about international tax, both to present a hospitable environment for foreign investment and to

protect their revenue base.

Although this Primer is intended mainly for students, government officials, and tax

practitioners who are confronting international tax for the first time, I fondly hope that those

with considerable experience in international tax may also find it useful. Many times in

my work, I have been forced to return to fundamental principles in analyzing complicated

international tax issues. In essence, the objective of this Primer is to articulate those

fundamental principles.

International tax planning is firmly grounded, if not mired, in the technical minutiae of

a particular country’s tax rules. As a result, in this Primer, it has been necessary to provide a

certain amount of detail on some issues in order for the discussion of these issues to have any

practical significance. However, the objectives of a primer would be lost if it did not focus on

the general principles and fundamental structure of international tax. I have tried to balance

the need for both the specific and the general by illustrating general principles with frequent

4 国际税收基础（第五版·中英双语）

般性的需求。

本书中的许多示例仅为了说明问题，而并非对特定国家法律的权威阐述。本

书没有试图审视所有国家的做法。我避免从任何特定国家（包括我最为熟悉的那

些国家）的角度出发撰写本书。相反，我尝试识别并讨论对多数国家而言，具有

相关性和重要性的国际税收问题。

引言第 1.2 节介绍了“国际税收”一词的含义；第 1.3 节列举了引领各国设

计其国际所得税规则的最重要目标；第 1.4 节介绍了税务顾问在筹划国际交易中

的作用，并列举了一些典型的国际税收筹划技巧的示例；第 1.5 节介绍在国际税

收方面发挥重要作用的主要国际组织；第 1.6 节介绍了国际税收的简史。

第 2 章介绍了各国定义其管辖权范围的规则。依据定义的管辖权，一国得以

对其居民和非居民的所得征税。第 3 章探讨了对一国居民全球所得课税所涉及的

问题。如果一国对其居民的全球所得征税，而另一个国家因为该所得发生、取自

或来源于该国，而对同一所得征税，这一所得将不可避免地被双重征税。第 4 章

讨论了缓解纳税人上述以及其他形式国际双重征税风险（如双重居民身份的情

形）的机制。

与第 3 章对应，第 5 章探讨了一国对非居民取得或来源于该国的所得征税的

问题。第 6 章探讨为防止跨国公司避税而调整公司间转让定价，所涉及的转让定

价规则这一备受争议的问题。第 7 章讨论了涉及国际交易的各种反避税规则，例

如受控外国公司（CFC）规则和资本弱化规则或收益剥离规则，以及对抗混合实

体与混合金融工具使用的规则。第 8 章概述和分析了双边税收协定，其通常所依

据的经济合作与发展组织（OECD）协定范本和联合国（UN）协定范本，以及

统御所有协定的《维也纳条约法公约》的有关条款。

第 9 章讨论一些重要的新兴问题，这些问题贯穿之前章节讨论的诸多议题。

这些新兴问题包括 OECD 针对税基侵蚀和利润转移（BEPS）发起的倡议，OECD

1　引言——Chapter 1 Introduction 5

references to the actual practices of a variety of developed and developing countries.

The many examples provided throughout this Primer are given for illustrative purposes

only and are not meant to be definitive statements about the laws of particular countries.

No attempt is made to survey the practices of all countries. I have avoided writing from the

perspective of any particular country, including those countries with which I am most familiar.

Instead, I have tried to identify and discuss issues of international tax that are relevant and

important to most countries.

Section 1.2 of this introductory chapter describes the meaning of the term “international

tax.” Section 1.3 identifies the most important goals that should guide countries in designing

their international income tax rules. Section 1.4 describes the role of the tax adviser in planning

international transactions and offers a few examples of typical international tax planning

techniques. Section 1.5 describes the major international organizations that play an important role

with respect to international tax, and section 1.6 provides a brief history of international tax.

Chapter 2 describes the rules that countries have adopted for defining the scope of their

jurisdiction to tax residents and nonresidents on their income. Chapter 3 examines the issues

involved in taxing residents of a country on their worldwide income. If one country taxes its

residents on its worldwide income and another country taxes the same income because it arises,

is earned, or has its source in that country, the income will inevitably be subject to double

taxation. The mechanisms used to mitigate the risks to taxpayers of this and other forms of

international double taxation (such as dual-resident situations) are addressed in Chapter 4.

As a counterpart to Chapter 3, Chapter 5 examines the issues involved in a country’s

taxing nonresidents on their income earned in or sourced in the country. Chapter 6 examines

the controversial issue of transfer pricing rules for adjusting intercompany transfer prices

to prevent the avoidance of tax by multinational corporations. Chapter 7 discusses a variety

of anti-avoidance rules dealing with international transactions, such as controlled foreign

company (CFC) rules, thin capitalization or earnings-stripping rules, and rules to counter

the use of hybrid entities and hybrid financial instruments. Chapter 8 provides an overview

and analysis of the provisions of bilateral tax treaties and the Organisation for Economic

Co-operation and Development (OECD) and United Nations (UN) Model Treaties on

which they are generally based, as well as the relevant provisions of the Vienna Convention on

the Law of Treaties, which governs all treaties.

Several important emerging issues that cut across the issues addressed in the earlier

chapters are addressed in Chapter 9. Those issues include the OECD’s initiative against Base

Erosion and Profit Shifting (BEPS), the OECD’s Pillar One and Pillar Two proposals, the

6 国际税收基础（第五版·中英双语）

支柱一与支柱二提案，联合国协定范本下技术服务费的征税，适用仲裁解决国际

税收争议，以及给数字经济所得征税带来的挑战。

第 9 章后是一个全面的国际税收术语表。表中术语第一次在本书中使用时，

以黑体字显示。词汇表中术语的含义反映其在国际语境内的含义；一些术语在国

内语境下的含义可能略有不同。

1.2　国际税收是什么？

为方便起见，本书使用了“国际税收”一词，因为国际税法更确切的表述应

为特定国家所得税法的国际方面。除了少数例外，税法不是“国际”的，而是主

权国家的产物。至少可以认为，无论是主权国家的惯例，还是联合国或 OECD 等

国际组织的作为，都无法创设凌驾各国的国际税收法律。

税收协定可能是一国所得税制度中最明显的“国际”方面。大多数发达国家

都已与其主要贸易伙伴，并且通常也和其次要贸易伙伴签订了税收协定。许多发

展中国家也有广泛的协定网络。在过去的 25 年中，税收协定的数量呈指数级增

长——如今已有超过 3500 个双边税收协定。这些协定对其签署国（通常称为缔

约国）的征税权施加了重大限制。但是，税收协定通常不开征税收；在大多数国

家，协定本质上完全在于其缓解作用。尽管税收协定是主权国家之间具有约束力

的协议，但在许多国家，除非将税收协定明确纳入国内税法，否则它们对纳税人

没有任何效力。

本书所称的国际税收的范围极为广泛。它涵盖一国所得税法涉及境外因素

的所有税收问题，例如，商品与服务的跨境贸易，跨国企业的跨境制造、生产和

资源开发，个人或投资基金的跨境投资，以及作为雇员或独立承包人习惯性在居

住国以外工作的个人。这些活动通常会在至少两个国家的税法下产生国际税收问

题，即取得所得的人为其居民的国家，以及产生所得所在的国家。

1　引言——Chapter 1 Introduction 7

taxation of fees for technical services under the UN Model Treaty, the use of arbitration to

resolve international tax disputes, and the challenges posed by taxation of income derived from

the digital economy.

There is an extensive glossary of international tax terms following Chapter 9. The first time

a term included in the glossary is used in the text, it is shown in boldface type. The meanings

of the terms in the glossary reflect their meanings in an international context; some of the terms

may have slightly different meanings in a domestic context.

1.2 WHAT IS INTERNATIONAL TAX?

The term “international tax” is used in this Primer for convenience because international

tax law is more correctly referred to as the international aspects of the income tax laws of

particular countries. With minor exceptions, tax laws are not “international”—they are creations

of sovereign states. Arguably at least, there is no overriding international law of taxation arising

either from the customary practice of sovereign states or from the actions of some international

body such as the UN or the OECD.

Tax treaties are perhaps the most obvious “international” aspect of a country’s income

tax system. Most developed countries have entered into tax treaties with their major trading

partners and often with their minor trading partners as well. Many developing countries also

have extensive treaty networks. The growth in the number of tax treaties over the past twentyfive years has been exponential—there are now over 3,500 bilateral tax treaties in existence.

These treaties impose significant limitations on the taxing powers of the signatories to the

treaty (often referred to as the contracting states). However, tax treaties do not generally

impose tax; in most countries, they are exclusively relieving in nature. Although tax treaties are

binding agreements between sovereign states, in many countries, they do not have any effect on

taxpayers unless they are specifically incorporated into a country’s tax law.

The scope of what is called international tax in this Primer is extremely broad. It

encompasses all tax issues arising under a country’s income tax laws that include some foreign

elements: for example, cross-border trade in goods and services; cross-border manufacturing,

production, and resource development by a multinational enterprise; cross-border investment

by individuals or investment funds, and individuals working outside the country where they

usually reside as employees or independent contractors. These activities usually present

international tax issues under the tax laws of at least two countries: the country in which the

person earning the income is resident and the country in which the income is earned.

8 国际税收基础（第五版·中英双语）

一些国际税收问题源于极其复杂的情况。在多个国家设有外国子公司的跨国

公司的重组，就是一个例子。其他情况可能很简单，例如，居民个人从外国公司

取得股息，或就抚养在外国居住的配偶或子女的费用申请扣除或抵免，都有可能

在某些国家的税法下产生国际税收问题。

一国的国际税法包括两大方面：

（１）对居民个人和法律实体从境外取得的所得课税；

（２）对非居民从境内取得的所得（即在一国发生或来源于一国的，但由

另一国居民取得的所得）课税。

本书中，第一个方面被称为“对居民来源于境外的所得征税”，第二个方

面被称为“对非居民来源于境内的所得征税”。显然，一个国家（通常称为居民

国）对居民来源于境外的所得征税，对应着另一个国家（通常称为来源国）对非

居民来源于境内的所得征税。

涉及一国的资本或其他资源输出的交易，通常被税务分析者称为向外或“对

外”交易。相反，向内或“对内”交易通常指从境外输入资本或其他资源的交

易。被一国视为向外交易，通常涉及对居民纳税人境外来源所得征税的规则。相

反，向内交易通常涉及一国对非居民境内来源所得征税的规则。某些情况下，某

一项交易可能会同时受到这两类规则的影响。例如，境外子公司清算后并入境内

母公司的情形。

国际税收不仅限于所得税。它可能包括遗产税、赠与税、继承税、一般财

富税、增值税、关税，以及各种特定税种，包括数字服务税。遗产税、赠与税和

增值税的国际方面尤为重要。例如，当居民收到来自非居民或在境内无住所的个

人的遗产或赠与时，或者在境外拥有财产的个人去世时，与财富转让有关的税种

就会产生国际方面的重要影响。类似地，其他国家就商品与服务，包括数字化的

商品与服务的输出，对本国企业和消费者开征增值税，将引发重要的税收和竞争

1　引言——Chapter 1 Introduction 9

Some international tax issues arise out of extremely complex situations. The reorganization

of a multinational corporation with foreign subsidiaries in several countries is an example.

Other situations may be quite simple. For example, an international tax issue may arise under

some countries’ tax laws if a resident individual receives a dividend from a foreign corporation

or attempts to claim a deduction or credit for the support of a dependent spouse or child residing

in a foreign country.

The international tax law of a country has two broad dimensions:

(1) the taxation of resident individuals and legal entities on income arising in foreign countries; and

(2) the taxation of nonresidents on domestic income (i.e., income arising or sourced in one

country but derived or earned by a resident of another country).

The first dimension is referred to in this Primer as the “taxation of residents on foreign

source income,” and the second dimension as the “taxation of nonresidents on domestic source

income.” Obviously, what is the taxation of residents on foreign source income for one country

(generally referred to as the residence country) is the taxation of nonresidents on domestic

source income for another country (generally referred to as the source country).

A transaction that involves the export of capital or other resources from a country is often

referred to by tax analysts as an outward-bound or “outbound” transaction. Conversely,

the term inward-bound or “inbound” transaction is commonly used to refer to a transaction

involving the import of capital or other resources from a foreign country. A transaction that

a country considers to be an outward-bound transaction typically involves its rules for taxing

the foreign source income of resident taxpayers. In contrast, inward-bound transactions

typically involve a country’s rules for taxing nonresidents on domestic source income. In

some circumstances, a single transaction may have consequences under both sets of rules. An

example is the liquidation of a foreign affiliate into a domestic parent corporation.

International tax extends beyond income tax. It may include estate taxes, gift taxes,

inheritance taxes, general wealth taxes, value-added taxes, customs duties, and a variety of

special levies, including Digital Services Taxes (DSTs). The international aspects of estate

and gift taxes and value-added taxes are particularly important. For example, wealth-transfer

taxes have important international implications when a resident receives a bequest or gift

from a nonresident or non-domiciled individual or when a person dies owning property in

a foreign country. Similarly, the imposition of value-added taxes on supplies of goods and

10 国际税收基础（第五版·中英双语）

力问题。这些重要的问题不在本书讨论的范围内。本书仅讨论所得税法的国际性

问题。

1.3　国际税收规则的目标

一个国家在设计其国际税收规则时，通常应力求推进以下四项主要的所得税

目标。这些目标经常互相冲突，因此一国必须设法在其间达成平衡。国际税收的

一些政策目标可以通过单边行动有效实现。然而，其他目标只能通过与其他国家

的合作才能实现。

收入考量。各国政府筹集税收收入，以便为公共产品和服务提供资金。从纯

粹的国家角度来看，每个国家都希望最大化其税收收入。但是，这一目标与其他

目标相冲突，如吸引外国投资的需求，也与其他国家的收入增长目标相矛盾。从

国际角度来看，每一个国家都应从跨国活动产生的所得中，获取其应有的税收收

入份额。为了实现国际公平这一目标，一国必须保护其本国税基，也就是说，必

须建立良好的本国税制和有效的税收征管体系来实施这些税收规则，并且必须避

免缔结不当限制自身对居民和非居民境内来源所得征税的税收协定。

公平。与可能存在的其他税种相比，所得税的主要优势是公平。一般来说，

公平的实现系通过对取得相同所得的个人施以相同的税负，而不考虑所得的来源

或类型（所谓的横向公平），并使税负与个人的支付能力相称（所谓的纵向公

平，即收入越多，以累进的方式纳税越多）。涉及对公司和其他法律实体的税收

时，公平的讨论没有意义，因为这些实体是被法律创造出来的虚拟概念；它们与

自然人不同，在现实世界中没有任何有形存在。虽然公司和其他法律实体可能要

缴税，但是，这些税收必然最终由自然人——公司的股东、雇员或客户承担。目

前尚不清楚，公司所得税在多大程度上被分别转嫁给其股东、雇员或客户。由于

公司所得税终极负担者可靠信息的缺失，常使各国难以针对居民公司来源于境外

1　引言——Chapter 1 Introduction 11

services, including digital goods and services, by foreign countries on domestic businesses and

consumers raises important revenue and competitiveness issues. These issues are beyond the

scope of this Primer, which is restricted to international aspects of income tax law.

1.3 GOALS OF INTERNATIONAL TAX RULES

In designing its international tax rules, a country should generally seek to advance the four

major goals of income tax described below. Often these goals conflict, so a country must try

to achieve a balance among them. Some of the policy goals of international tax can be pursued

effectively through unilateral action; however, other goals can be achieved only through

cooperation with other countries.

Revenue considerations. Governments raise tax revenues to fund public goods and services. From a purely national perspective, every country wants to maximize its tax revenues.

However, this goal conflicts with other goals, such as the need to attract foreign investment and

other countries’ revenue-raising goals. From an international perspective, each country should

obtain its fair share of the tax revenues from income generated by transnational activities. To

achieve this goal of internation equity, a country must protect its domestic tax base—that is,

it must develop a good domestic tax system and an effective tax administration to enforce its

tax rules, and it must avoid entering into tax treaties that inappropriately limit its right to tax the

domestic source income of residents and nonresidents.

Fairness. The primary advantage of an income tax over other potential taxes is fairness. In

general, fairness is achieved by imposing equal tax burdens on individuals with equal income,

without reference to the source or type of the income (so-called horizontal equity), and by making those burdens commensurate with individuals’ ability to pay (so-called vertical equity—

the more you make, the more you pay progressively). Fairness is not a relevant consideration

with respect to taxes imposed on corporations and other legal entities because such entities are

legal fictions created by the law that, unlike natural persons, do not have any tangible existence

in the real world. Although corporations and other legal entities may pay tax, that tax must

ultimately be borne by natural persons—the shareholders, employees, or customers of a corporation. It is unclear to what extent the corporate tax is passed on to its shareholders, employees,

or customers; this lack of solid information as to the incidence of the corporate tax often makes

it difficult for countries to implement good tax policies for taxing resident corporations on their

foreign source income and nonresident corporations on their domestic source income. When

12 国际税收基础（第五版·中英双语）

的所得以及非居民公司来源于境内的所得，实行恰当的税收政策。在讨论涉及公

司的公平时，实际上是指对经济效率和中性的考量（随后另作论述）。

对于居民个人而言，公平要求对境内和境外来源的所得足额征税。此外，必

须对境外来源所得予以征税，无论该所得是直接取得的还是通过某些外国实体取

得。但是，没有国家有能力对在本国取得所得的非居民实施公平标准，因为没有

国家能对非居民发生于其境外的全部所得征税。例如，A 国的居民个人可以从 A

国、B 国和 C 国取得所得。通常，B 国仅对该个人从 B 国取得的所得拥有税收管

辖权。B 国不了解也不能对该个人在 A 国和 C 国取得的所得征税。但是，各国可

以通过努力制定公平且适当的国际税收标准、课征与这些标准相符的税收，同时

与其他国就双方居民的税收征管开展合作来提升公平。

竞争力考量。尽管每个国家都应该关心非居民的福利，但其首要职责是促进

本国公民和居民的经济利益。为此，一国应避免采取削弱本国竞争力及其居民企

业在全球经济中竞争地位的税收措施。

在国际背景下，各国相互竞争是常态。税收竞争是各国争夺就业和投资的

一种方式——通过普遍地或对某些活动的所得减少或取消税收。但是，特定国家

的竞争力取决于众多其他因素，包括受教育劳动力、现代化基础设施、政治稳定

性、保护投资者法律制度的完备，以及自然资源。各国可以通过取消其税法中鼓

励资本和就业机会外流，或抑制资本和就业机会流入的规定来提升竞争力。从中

长期来看，税收优惠并不能提高一个国家的竞争力。这些和其他以邻为壑的政

策会招致外国政府的报复性反应，并导致“逐底竞争”，最终损害所有国家的

利益。这样的政策削弱了所有国家政府对流动性资本所得实行公平有效课税的

能力。

资本输出中性和资本输入中性。资本输出中性原则或资本输入中性原则通常

在国际税收政策的讨论中占显著地位。尽管其重要性值得怀疑，但读者应当清楚