避免双重征税协定适用中应注意的几个问题

随着我国对外经济联系进一步加强,收入与纳税人的国际化趋势凸显,如何避免和减少双重征税具有举足轻重的作用,同时,税收协定在消除国家间双重征税壁垒中,发挥着越来越大的作用.对避免双重征税协定适用的特殊性进行分析,提出根据相关冲突法原理和规则处理双重征税所涉及的若干问题的路径和方法.

On the Problems of the Application of Avoidance of Double Taxation Agreements

With the further strengthening of China’s foreign economics,the international trend of incom e and the taxpayer’s highlights,and how to avoid and reduce double taxation plays a pivotal role. This article analyzes the specialnature of the application of avoidance of double taxation agreem ents and gives the relevantprinciples and the processing path for a number of issues involved in the double taxation in accordance with the rules ofconflictoflaws.