作者：崔晓静
作者介绍：武汉大学法学院国际法所教授，博士生导师
出版日期：2017年4月9日
内容提要 "走出去"企业在"一带一路"国家投资过程中可能面临企业的同一笔所得被重复征税、未能在东道国享受本应该享受的税收待遇或税收优惠,存在受到税收歧视或者不公平待遇等多种税收风险,以及在投资过程中与当地税务机关发生的税务争议如何解决等问题。企业在"一带一路"沿线国家进行投资时,要注意了解投资东道国与我国签订的税收协定的内容,主动利用利息、股息、特许权使用费等协定优惠安排,降低企业涉税风险和成本。在与投资东道国发生税务争议时,要注意向我国税务主管当局申请启动相互协商程序寻求救济,以维护自身的合法权益。
关键词 一带一路 税收协定优惠 国际避税 相互协商程序
Abstract: The "going out" enterprises may be confronted with a variety of tax risks in the process of investigating with "the Belt and Road" countries, such as double taxation concerning a same income, the failure to enjoy deserved tax treatment or preference and tax discrimination or unfair tax treatment, and issues such as tax disputes with local tax authorities in the process of investment. During the investment, enterprises shall comprehend DTAs between China and the host countries, and actively making use of preferential arrangements such as on interest, dividend and chartered rights to reduce tax risk and cost. When tax disputes with the host countries arise, enterprises shall submit applications to the competent administrative authorities for taxation in China for the commencement of mutual agreement procedure to seek appropriate relief, and safeguard their legitimate rights and interests.