国际经济法精品教学(华南师范大学)legalsystemoninternationaltaxation.pptVIP

The UN model allows profits to be attributed from a wider range of sources than does the OECD model by following the force-of-attraction rule.引力原则This rule says that if a company in Country A has a permanent establishment in Country B, then Country B may tax not only the profits generated by the company through the permanent establishment but also any profits that come to the company from trade or business that is carried on in Country B independent of the permanent establishment. ④ Certain special persons, such as the estates of deceased individuals and personal trusts, who are subject to taxation by a contracting state. Although these persons are juridical entities similar to companies, they are not business entities. Because they exist to manage the assets of an individual, the OECD and UN model treaties look to the residency of that individual in determining their residency. 2) relate to the types of Income: ①Immovable property is taxable only in the state where the property is situated. ②Dividends remitted by a subsidiary are subject to limited withholding taxes代扣所得税by the host (or source) state. ③ Under the OECD treaty, royalties are to be taxed only in the state where the recipient is a resident (i.e., the home state); Under the UN treaty, both the source state and the home state may tax royalties, but the contracting parties are to set a limit on the withholding rate that the source state may impose. ④ Capital gains. 　--- alienation of immovable property…situated in the other contracting state may be taxed in that other state. --- alienation of movable property…pertaining to a fixed base available to a resident of a contracting state in the other contracting state…may be taxed in that other state. --- alienation of ships or aircraft operated in international traffic….shall be taxable only in the contracting state in which the place of effective management of the enterprise is situated. --- other than…para.1,2,3, shall be taxed only