税务条款手册

Tax Article Book 税务条款手册

Part I: Scope and Definitions
第一部分：范围和定义

Article 1: Persons Covered
第 1 条：适用对象

Content: Defines the scope of the treaty, stating it applies to persons (individuals, companies, other bodies of persons) who are residents of one or both Contracting States.
内容：定义了条约的范围，声明其适用于为一个或两个缔约国居民的人（个人、公司、其他法人团体）。
Usage: The foundational step – confirms if a particular taxpayer can potentially benefit from or be affected by the treaty based on their residence.
用途：基础步骤——确认特定纳税人是否可以根据其居住地从该条约中受益或受到该条约的影响。
Relevance: Foundational for all questions (Q1-Q4). Essential first check in any PQ (like Q4).
相关性：所有问题（Q1-Q4）的基础。任何 PQ（如 Q4）中必不可少的首要检查。

Article 2: Taxes Covered 第二条：涵盖的税种

Content: Lists the specific existing taxes in each country to which the treaty applies (e.g., income tax, corporate tax, sometimes capital taxes). Includes a clause to automatically cover identical or substantially similar taxes imposed later.
内容：列出每个国家/地区适用的特定现有税种（例如，所得税、公司税，有时是资本税）。包含一个条款，用于自动涵盖以后征收的相同或基本相似的税种。
Usage: Confirms if the tax being considered (e.g., corporate income tax, individual income tax, withholding tax on dividends) falls under the treaty's scope. Important for new taxes like Digital Services Taxes (DSTs) – they are generally not considered covered unless explicitly included or deemed substantially similar (which is contentious).
用途：确认正在考虑的税种（例如，公司所得税、个人所得税、股息预扣税）是否属于该条约的范围。对于数字服务税（DST）等新税种非常重要——除非明确包含或被认为基本相似（这存在争议），否则通常不认为它们被涵盖。
Relevance: Background for all questions. Particularly relevant for Q1 (Digital Tax) when considering if DSTs interact with existing treaties.
相关性：所有问题的背景信息。在考虑数字服务税是否与现有条约相互作用时，与问题 1（数字税）尤其相关。

Article 4: Resident 第 4 条：居民

Content: Defines "resident of a Contracting State" by reference to domestic law liability based on criteria like domicile, residence, place of management, etc. (Art 4(1)). Crucially, provides the tie-breaker rules (Art 4(2)) to determine a single state of residence for treaty purposes when an individual is considered resident in both states under their domestic laws (Sequence: Permanent Home -> Centre of Vital Interests -> Habitual Abode -> Nationality -> Mutual Agreement Procedure).
内容：通过参考基于住所、居住地、管理场所等标准的国内法责任来定义“缔约国居民”（第 4 条第 1 款）。至关重要的是，当个人根据其国内法被视为两个国家的居民时，它提供了决胜规则（第 4 条第 2 款）以确定用于条约目的的单一居住国（顺序：永久住所->重要利益中心->习惯性居所->国籍->相互协商程序）。
Usage: Absolutely critical for determining which country acts as the Residence State (R) and which as the Source State (S) for applying subsequent articles. The tie-breaker sequence must be followed strictly.
用途：对于确定哪个国家作为居住国（R），哪个国家作为来源国（S）来适用后续条款至关重要。必须严格遵守决胜顺序。
Relevance: Core to Q4 (Individual PQ). Foundational for determining treaty applicability and DTR obligations in all scenarios. Can be relevant in Q2 (determining residence of intermediate holding companies) and Q3 (determining residence of the potential beneficial owner).
相关性：Q4（个人 PQ）的核心。确定所有情况下条约适用性和 DTR 义务的基础。可能与 Q2（确定中间控股公司的居留地）和 Q3（确定潜在的实益拥有人居留地）相关。

Article 5: Permanent Establishment (PE)
第五条：常设机构 (PE)

Content: Defines the threshold for when a non-resident enterprise's business activities in a source state become sufficiently connected to allow the source state to tax the resulting business profits under Art 7. Key types include:
内容：定义了非居民企业在来源国的商业活动与来源国充分关联，从而允许来源国根据第 7 条对由此产生的营业利润征税的门槛。主要类型包括：

Fixed Place PE (Art 5(1)): Requires a place of business (location), fixed (degree of permanence), through which business is carried on. Art 5(2) lists examples (office, factory, etc.).
固定场所常设机构（第 5(1)条）：要求有一个营业场所（地点），固定的（持久程度），并通过该场所进行营业。第 5(2)条列出了示例（办公室、工厂等）。
Construction PE (Art 5(3)(a)): Building site, construction, installation project constitutes PE only if it lasts beyond a specific time threshold (OECD MTC: >12 months; UN/Many China treaties: >6 months).
建筑型常设机构（第五条第 3 款(a)项）：建筑工地、建造、安装工程，只有在持续超过特定时间门槛的情况下才构成常设机构（OECD MTC：>12 个月；联合国/许多中国条约：>6 个月）。
Service PE (Art 5(3)(b) - UN Model/China Treaties): Furnishing of services (including consultancy) through employees in a state for more than a certain period (e.g., >6 months or >183 days within 12 months) for the same/connected project. Not in standard OECD MTC.
服务型常设机构（第五条第 3 款(b)项 - 联合国范本/中国条约）：通过雇员在一个国家提供服务（包括咨询），且持续超过一定期限（例如，在 12 个月内>6 个月或>183 天）用于同一/相关项目。不在标准 OECD MTC 中。
Agency PE (Art 5(5)): Activities of a dependent agent who habitually concludes contracts, or (in 2017 MTC) habitually plays the principal role leading to the conclusion of contracts routinely concluded without material modification by the enterprise, in the name of or for the enterprise.
代理型常设机构（第五条第 5 款）：从属代理人惯常订立合同的活动，或（在 2017 年 MTC 中）惯常地在企业名称下或为企业发挥主导作用，导致通常由企业订立的合同而无需重大修改。
Exclusions (Art 5(4)): Specific activities (storage, display, delivery, purchasing, info gathering, other preparatory/auxiliary activities) do not create a PE, provided they are preparatory or auxiliary.
除外情形（第五条第 4 款）：特定活动（仓储、陈列、交付、采购、信息收集、其他预备/辅助活动）不构成常设机构，如果这些活动是预备性或辅助性的。
Anti-Fragmentation (Art 5(4.1) - 2017 MTC): Prevents splitting up cohesive business operations among related entities/locations to abuse the Art 5(4) exceptions.
反拆分（第 5 条第 4.1 款 - 2017 年税收协定范本）：防止在关联实体/地点之间拆分具有凝聚力的业务运营，以滥用第 5 条第 4 款的例外规定。
Independent Agent Exclusion (Art 5(6)): Activities via a legally and economically independent agent acting in the ordinary course of business do not create a PE (but limited if agent acts exclusively/almost exclusively for related parties - 2017 MTC).
独立代理人排除（第 5 条第 6 款）：通过在正常业务过程中行事的在法律上和经济上独立的代理人进行的活动，不构成常设机构（但如果代理人专门/几乎专门为关联方行事，则受到限制 - 2017 年税收协定范本）。

Usage: Determines if a source state can tax business profits under Art 7. Also relevant for exceptions in Art 10(4), 11(4), 12(3), 13(2), 21(2) where income linked to a PE is treated under Art 7.
用途：确定来源国是否可以根据第 7 条对营业利润征税。也与第 10 条第 4 款、第 11 条第 4 款、第 12 条第 3 款、第 13 条第 2 款、第 21 条第 2 款中的例外情况相关，其中与常设机构相关的收入根据第 7 条处理。
Relevance: Crucial for Q4 if an individual performs independent services (treated under Art 7 in 2017 MTC) or if other income is linked to a PE. Central to Q2 for profit allocation between head office and branch/PE. Relevant to Q1 as the traditional PE concept's inadequacy for digital business models is a key part of the debate. Relevant to Q3 regarding PE exceptions for passive income.
相关性：如果个人提供独立服务（在 2017 年税收协定范本中根据第 7 条处理），或者如果其他收入与常设机构相关联，则对于问题四至关重要。对于总机构和分支机构/常设机构之间的利润分配，问题二至关重要。与问题一相关，因为传统常设机构概念对于数字商业模式的不足是辩论的关键部分。与问题三关于被动收入的常设机构例外情况相关。

Part II: Allocation of Taxing Rights on Income/Gains
第二部分：收入/收益的征税权分配

Article 6: Income from Immovable Property
第 6 条：不动产收入

Content: Grants primary taxing rights to the state where the immovable property is situated.
内容：将主要征税权授予不动产所在国。
Usage: Applies to rent, agricultural/forestry income derived from immovable property.
用途：适用于来自不动产的租金、农业/林业收入。
Relevance: Q4 (if individual has such income).
相关性：第四季度（如果个人有此类收入）。

Article 7: Business Profits
第七条：营业利润

Content: Residence state has taxing right unless business is carried on through a PE in the source state. If PE exists, source state may tax profits attributable to that PE, determined using the arm's length principle (ALP). Includes independent personal services under 2017 MTC.
内容：居住国拥有征税权，除非业务通过来源国的常设机构 (PE) 进行。如果存在常设机构，来源国可以对归属于该常设机构的利润征税，该利润使用公平交易原则 (ALP) 确定。包括 2017 MTC 下的独立个人服务。
Usage: The default rule for active business income. Requires Art 5 PE analysis first. Profit attribution often involves transfer pricing principles.
用法：主动营业收入的默认规则。首先需要第 5 条常设机构分析。利润归属通常涉及转让定价原则。
Relevance: Q4 (for independent services); Q2 (profit attribution); Q1 (taxing core digital business income).
相关性：第四季度（针对独立服务）；第二季度（利润归属）；第一季度（核心数字业务收入征税）。

Article 9: Associated Enterprises
第九条：关联企业

Content: Authorizes tax authorities to adjust profits between related companies if their transaction conditions differ from those between independent parties (codifies ALP for related parties). Requires corresponding adjustments by the other state to prevent economic double taxation.
内容：授权税务机关调整关联公司之间的利润，如果它们的交易条件与独立方之间的条件不同（将关联方交易定价原则编入法典）。要求另一国进行相应的调整，以防止经济性重复征税。
Usage: Legal basis within treaties for transfer pricing adjustments.
用途：构成转让定价调整的条约中的法律依据。
Relevance: Core article for Q2 (Transfer Pricing).
相关性：第二季度（转让定价）的核心文章。

Article 10: Dividends 第 10 条：股息

Content: Shared taxing rights. Residence state (recipient) may tax (Para 1). Source state (paying company's residence) may also tax, but rate limited (e.g., 5%/15%) if recipient is resident of other state and is the Beneficial Owner (BO) (Para 2). PE exception in Para 4.
内容：共享征税权。居住国（收款人）可以征税（第 1 款）。来源国（支付公司居住国）也可以征税，但如果收款人是另一国的居民并且是实益拥有人（BO），则税率受到限制（例如，5%/15%）（第 2 款）。第 4 款中的常设机构例外。
Usage: Determine WHT rate on cross-border dividends. Requires BO analysis. Check PE link.
用途：确定跨境股息的预提所得税税率。需要进行实益拥有人分析。检查常设机构关联。
Relevance: Core to Q3 (BO); Relevant for Q4 (individual dividend income); Context for Q2 (profit repatriation).
相关性：Q3 (实益拥有人) 的核心；与 Q4 相关（个人股息收入）；Q2（利润汇回）的背景。

Article 11: Interest 第十一条：利息

Content: Shared taxing rights. Residence state (recipient) may tax (Para 1). Source state (where interest arises) may also tax, but rate limited (e.g., 10%) if recipient is resident of other state and is BO (Para 2). PE exception in Para 4.
内容：共享征税权。居住国（收款人）可以征税（第 1 款）。来源国（利息产生的国家/地区）也可以征税，但如果收款人是另一国的居民且是实益拥有人，则税率受到限制（例如，10%）（第 2 款）。第 4 款中的常设机构例外情况。
Usage: Determine WHT rate on cross-border interest. Requires BO analysis. Check PE link.
用途：确定跨境利息的预提所得税税率。需要实益拥有人分析。检查常设机构链接。
Relevance: Core to Q3 (BO); Relevant for Q4 (individual interest income); Context for Q2 (intra-group financing).
相关性：第三季度核心内容（实益拥有人）；与第四季度相关（个人利息收入）；第二季度背景（集团内融资）。

Article 12: Royalties 第十二条：特许权使用费

Content: 内容：

OECD 2017: Exclusive taxing right to the Residence state (recipient), provided they are the BO (Para 1). Source state has no taxing right.
经合组织 2017：专属征税权归属于居住国（收款人），前提是他们是实益拥有人（第 1 款）。来源国没有征税权。
UN Model/Older OECD/Many China Treaties: Shared taxing rights similar to Art 10/11, with source state tax limited (e.g., 10%) if recipient is resident of other state and is BO (Para 2).
联合国范本/较早的经合组织范本/许多中国税收协定：与第 10/11 条类似的共同征税权，如果收款人为另一缔约方的居民且是实益拥有人（第 2 款），则来源国税收受到限制（例如，10%）。
Both: PE exception in Para 3. Defines royalties (Para 2).
两者：第三款中的常设机构例外。定义特许权使用费（第二款）。

Usage: Determine taxing rights for payments for use of IP/info. Requires BO analysis. Check PE link. Crucially check which version applies (exclusive R state right vs. limited S state right).
用途：确定使用知识产权/信息的付款的征税权。需要进行实益拥有人分析。检查常设机构关联。关键是检查适用哪个版本（专属居民国权利与有限来源国权利）。
Relevance: Core to Q3 (BO); Relevant for Q4 (individual royalty income); Context for Q2 (IP structures); Q1 (digital IP licensing).
相关性：Q3（实益拥有人）的核心；与 Q4（个人特许权使用费收入）相关；Q2（知识产权结构）的背景；Q1（数字知识产权许可）。

Article 13: Capital Gains
第十三条：资本利得

Content: Allocates taxing rights based on asset type:
内容：根据资产类型分配征税权：

Art 13(1): Immovable property - Situs state may tax.
第 13 条第 1 款：不动产——所在地国可以征税。
Art 13(2): Movable property of a PE - PE state may tax.
第 13 条第 2 款：常设机构的动产——常设机构所在地国可以征税。
Art 13(3): Ships/aircraft in int'l traffic - Operator's residence state only taxes.
第 13 条第 3 款：国际运输中的船舶/飞机 - 仅经营者居住国征税。
Art 13(4) (OECD 2017): Shares/interests deriving >50% value from immovable property - Situs state of immovable property may tax. (Key OIT provision).
第 13 条第 4 款（OECD 2017）：股份/权益价值的 50%以上来源于不动产 - 不动产所在地国可以征税。（关键的 OIT 条款）。
Art 13(5) (OECD 2017): Other property - Alienator's residence state only taxes.
第 13 条第 5 款（OECD 2017）：其他财产 - 仅转让方居住国征税。

Usage: Determine which country taxes gain on asset disposal. Identify asset type first. Pay close attention to Art 13(4) for shares in land-rich companies / OIT scenarios.
用法：确定哪个国家对资产处置收益征税。首先确定资产类型。密切关注关于土地丰富的公司/OIT 情景的第 13(4)条。
Relevance: Q4 (individual asset sales); Q2 (relevant for OIT structures & exit taxes).
相关性：第四季度（个人资产出售）；第二季度（与 OIT 结构和退出税相关）。

Article 15: Income from Employment
第 15 条：雇佣收入

Content: General rule: Residence state taxes unless employment exercised in source state, then source state may tax (Para 1). Key Exception (Para 2): Source state cannot tax if ALL three conditions met (<=183 days presence; non-source resident employer; cost not borne by source PE).
内容：一般规则：居民国征税，除非在来源国从事雇佣活动，则来源国可以征税（第 1 款）。关键例外（第 2 款）：如果满足所有三个条件，来源国不得征税（<=183 天停留时间；非来源国居民雇主；费用不由来源国常设机构承担）。
Usage: Core rule for employees working abroad. Requires careful checking of all three conditions for the exception.
用途：适用于在国外工作的雇员的核心规则。需要仔细检查例外情况的所有三个条件。
Relevance: Core article for Q4 (Individual PQ).
相关性：Q4（个人 PQ）的核心文章。

Articles 16-21 (Specific Individuals/Income):
第 16-21 条（特定个人/收入）：

Art 16 (Directors' Fees): Source state (company's residence) may tax. Relevant for Q4.
第 16 条（董事费）：来源国（公司住所地）可以征税。与 Q4 相关。
Art 17 (Artistes/Sportspersons): Source state (performance location) may tax (overrides 15/7). Art 17(2) allows taxing payments made to third parties. Relevant for Q4.
第 17 条（演艺人员/运动员）：来源国（表演地点）可以征税（优先于第 15/7 条）。第 17 条第 2 款允许对支付给第三方的款项征税。与 Q4 相关。
Art 18 (Pensions): Private pensions taxable only in residence state (check Art 19(2) for govt pensions). Relevant for Q4.
第 18 条（养老金）：私人养老金仅在居住国征税（政府养老金参见第 19 条第 2 款）。与第四季度相关。
Art 19 (Government Service): Remuneration/pensions paid by a state generally taxable only by that state, with exceptions. Relevant for Q4.
第 19 条（政府服务）：由国家支付的报酬/养老金通常仅由该国征税，但有例外。与第四季度相关。
Art 20 (Students): Payments from abroad for maintenance/education exempt in study state. Relevant for Q4.
第 20 条（学生）：来自国外的用于维持生活/教育的付款在学习国免税。与第四季度相关。
Art 21 (Other Income): Residual category. OECD: Taxable only in residence state (unless PE link). UN: Source state may also tax. Relevant for Q4.
第 21 条（其他收入）：剩余类别。经合组织：仅在居住国征税（除非存在常设机构联系）。联合国：来源国也可以征税。与第四季度相关。

Part III: Double Taxation Relief (DTR)
第三部分：双重征税减免 (DTR)

Article 23A: Exemption Method
第 23A 条：免税法

Content: Residence state exempts income which the treaty allows the source state to tax. May be "Exemption with Progression" (exempt income considered for calculating tax rate on non-exempt income - Para 3).
内容：居民国免除条约允许来源国征税的所得。可以是“累进免税法”（免税收入用于计算非免税收入的税率 - 第 3 款）。
Usage: Method applied by the residence state to eliminate double taxation if specified in the treaty.
用法：居住国为消除条约中规定的双重征税而采用的方法。
Relevance: All questions where double taxation arises and the residence state uses exemption (e.g., potentially Q4).
相关性：所有产生双重征税且居住国采用免税方法的问题（例如，可能涉及问题 4）。

Article 23B: Credit Method
第 23B 条：抵免法

Content: Residence state taxes worldwide income but allows a deduction from its tax for tax paid in the source state on income the source state may tax under the treaty. Credit is limited to the residence state tax attributable to that income (Ordinary Credit).
内容：居住国对全球收入征税，但允许从其税款中扣除来源国根据税收协定可能对该收入征收的税款。抵免额以居住国应占该收入的税款为限（普通抵免）。
Usage: Method applied by the residence state to eliminate double taxation if specified in the treaty. Requires calculating the credit limit.
用途：居住国为消除税收协定中规定的双重征税而采用的方法。需要计算抵免限额。
Relevance: All questions where double taxation arises and the residence state uses credit (e.g., potentially Q4, also relevant for corporate DTR in Q1/Q2/Q3 contexts).
相关性：所有产生双重征税且居民国采用抵免的情况（例如，可能涉及问题 4，也与问题 1/问题 2/问题 3 情境中的企业 DTR 相关）。

Part IV: Other Key Articles
第四部分：其他关键条款

Article 26: Exchange of Information
第 26 条：信息交换

Content: Mandates exchange of foreseeably relevant tax information between treaty partners, overriding domestic bank secrecy laws for this purpose.
内容：授权条约伙伴之间交换可预见的相关的税务信息，为此目的，凌驾于国内银行保密法之上。
Usage: Underpins international tax enforcement and cooperation.
用途：巩固国际税务执法与合作。
Relevance: Background context showing increased transparency, relevant to tackling issues in Q1, Q2, Q3.
相关性：背景信息显示透明度提高，与解决第一季度、第二季度、第三季度的问题相关。

Article 29: Entitlement to Benefits (inc. Principal Purpose Test - PPT)
第 29 条：享受优惠的权利（包括主要目的测试 - PPT）

Content (2017 MTC): Contains anti-treaty shopping rules, including the general PPT which denies treaty benefits if obtaining that benefit was one of the principal purposes of an arrangement or transaction, unless granting the benefit is in accordance with the object and purpose of the treaty.
内容（2017 年 MTC）：包含反滥用税收协定规则，包括一般性 PPT，如果获得该优惠是某项安排或交易的主要目的之一，则拒绝给予协定优惠，除非给予该优惠符合协定的目的和宗旨。
Usage: General anti-abuse rule applicable to all treaty benefits.
用途：适用于所有条约利益的一般反滥用规则。
Relevance: Background anti-abuse context for Q2 (structures) and Q3 (BO/conduit arrangements). Less likely to be the primary focus of a calculation-based PQ but important conceptually.
相关性：Q2（结构）和 Q3（受益所有人/导管安排）的反滥用背景。不太可能成为基于计算的 PQ 的主要关注点，但在概念上很重要。