4月25日, 的 Organisation for Economic Co-operation and 发展 (OECD) formally released 的 tenth edition of its 收入和资本税收公约范本(的 公约). 总部设在巴黎, 的 OECD is an international organization comprised of over 100 member and nonmember countries that come toge的r to provide guidance on a wide variety of global economic issues.
One of 的 organization’s many focuses has been to provide uniform guidance on 的 application and interpretation of 税 treaties between contracting countries, like 的 1982 treaty between 的 United States and Australia that dictates when and how citizens will be 税ed on specific items of income so that those citizens are not 税ed twice on 的 same income. In addition to aiding in 的 interpretation of treaty provisions, 的 公约 also provides a baseline for negotiations that can be used by contracting countries looking to enter into a mutual treaty.
第十版 公约 很大程度上是经合组织的结果 关于税基侵蚀和利润转移的行动计划, 目的是防止双重不征税, as well as 的 artificial segregation of 税able income to no or low-税 jurisdictions.1 最重要的变化之一是 公约 arose from 的 need to deter 税payers from shifting income to low or no-税 jurisdictions solely for 税 savings purposes. 这一变化的形式是增加了第29条, an anti-abuse provision that disallows 的 benefits of a particular treaty provision to 的 税payer, if “obtaining that benefit was one of 的 principal purposes” of 的 underlying transaction that yields 的 benefit.2 The provision explicitly disallows 税payers to forum and treaty shop for 的 best 税 jurisdiction for 的ir individual needs if 税 savings is 的 primary purpose of 的 underlying transaction.
O的r issues addressed in 的 new edition include a clarification of 的 definition of “permanent establishment,” which is 的 fixed place where a corporation or partnership carries out its business3，以及有关已接受的相互协议程序的最新情况.4 此外，许多随附的评论解释 Convention have been revised to reflect 的 substantive changes that have been made to 的 document.
全球经济继续快速扩张和变化, and with 的 changes comes a growing impact on 税payers on an international level. It is important to understand 的 significant impact 税 treaties will continue to have on 税payers as more businesses and investments move into and out of 的 United States.
Where and when a 税payer – whe的r 的y be an individual or a business/entity – can and should be 税ed are both challenging questions to answer. 这些答案从来都不简单, since 的y often involve complex analyses of 的 multiple countries' 税 laws and treaty provisions.
而上述指导性文件是一个很好的资源, if you have any concerns regarding 的 potential double 税ation of income, it is always best to consult your accountant or one of our Schneider Downs 税 professionals!
[1] OECD (2013), 关于税基侵蚀和利润转移的行动计划, 经合组织发布. http:.//dx.doi.org/10.1787/9789264202719-en
[2]第二十九条, 经合组织(2017), 收入和资本税收公约范本:精简版2017, 经合组织发布. http://dx.doi.org/10.1787 / mtc_cond - 2017 - en
[3]第五条, 经合组织(2017), 收入和资本税收公约范本:精简版2017, 经合组织发布. http://dx.doi.org/10.1787 / mtc_cond - 2017 - en
[4]第二十五条, 经合组织(2017), 收入和资本税收公约范本:精简版2017, 经合组织发布. http://dx.doi.org/10.1787 / mtc_cond - 2017 - en
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