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中国人民大学财政金融学院 张文春 在2017年11月21日，经济合作与发展组织（OECD）理事会批准了《2014年OECD税收协定范本》的2017年更新内容，从而批准了新的年税收协定范本。之前，OECD财政事务委员会在2017年9月28日批准了2017年的更新，这些内容将并入到今后几个月后发布的OECD税收协定范本的修改后版本中。 这次2017年更新内容主要是将通过OECD/20国集团（G20）税基侵蚀和利润转移项目发展出来的变动加入到OECD税收协定范本中。这部分2017年更新内容的导言详细描述了所有的这些变化，特别包括： l OECD税收协定范本的标题和序言的变动；对第1条（人的范围）有关“该范本的不当使用”和将好处的限制（LOB）规则（简化和详细的版本）、对位于第三国的常设机构的一条反滥用规则和主要目的测试（PPT）规则（这些变动包括在第6项行动计划的报告《防止在不当情况下给予税收协定的好处》以及第6项行动计划的随后工作的一部分完成的工作）包括在OECD税收协定范本内的新的第29条（获得好处的权利）。 l 源于第7项行动计划报告《防止对常设机构地位的人为规避》及其第7条随后的工作第5条（常设机构）及其注释的变动。 l 税基侵蚀和利润转移项目第14项行动计划报告《使得争端解决程序更加有效》中包括的对第25条（相互协商程序）和对第2条、第7条、第9条和第25条的注释的变动，或者该报告显示的要作为第14项行动计划的一部分要发展的；有关OECD税收协定范本的相互协商程序仲裁规定及其注释相关的变动的目的是要反映出在谈判2016年11月24日采纳的《落实与防止税基侵蚀和利润转移相关的措施的多边公约》时制定的相互协商程序仲裁规定。 2017年更新还包括了以前发布要进行评论且不是作为与税收协定相关的税基侵蚀和利润转移措施的部分工作制定对OECD税收协定范本的特定的其他 变动。这些变动包括： l 将税基侵蚀和利润转移项目第7项行动计划的工作导致的变动和有关第5条的解释和适用的以前的工作融合在一起的对第5条注释的变动。源于先前的工作，即基于2017年前第5条的更新版本的方案原来是在《2011年 10月的讨论稿》发布、在2012年9月7日讨论以后又在《修改后的2012年10月讨论稿》中发布的； l 第8条（国际航运和空运）的变动、对第3条（“国际交通”的定义）的1e）小段和第15条（有关在国际交通中运营的船只和航空器的工作人员的征税）第3段的相关变动以及第6条、第13条和第22条的接下来的变动。这些变动包括了相关注释的变动（这些变动是在《2013年11月讨论稿》中发布的）。 2017年更新还包括在“2017年7月11日发布的公共信息”的下面的四个变动： 第4条（居民）相关的问题：向无关联人出租的房屋的是否可以而被认定为第4(2) a)中加比规则的地主的“可用的永久的家”的注释的变动； l 为了澄清第4(2) c)条的加比规则中的“习惯性住处”含义对第4条注释的变动； l 对第5条的注释增加了新的一小段。这段内容表明，处于增值税或商品与服务税目的的注册本身是与常设机构的适用和解释的目的无关的。为了回应公众评论，为了澄清这段的意思而征集了一部分内容同，并且对第1项行动计划包括《解决数字经济的税收挑战》中的类似语言以及《国际增值税/商品与服务税指南》给予交叉引用； l 从第10条第2 a)小段中删除了括号的参考（不是合伙）。这样做的目的是为了确保那小段规定的对股息的来源征税的低税率在新的第1(2)条（透明实体规定）可以适用的情况下适用。 最后，2017年更新内容包括了OECD成员国的观察和保留以及非OECD成员国的立场所做的变动和附加内容 。 （本文依据OECD官方网站整理） OECD approves the 2017 update to the OECD Model Tax Convention 23/11/2017 - On 21 November 2017, the OECD Council approved the contents of the 2017 Update to the OECD Model Tax Convention (the OECD Model). The 2017 Update, which was previously approved by the Committee on Fiscal Affairs on 28 September 2017, will be incorporated in a revised version of the OECD Model that will be published in the next few months. The 2017 Update primarily comprises changes to the OECD Model that were developed through the OECD/G20 BEPS Project. The introduction to the contents of the 2017 Update describes in detail all of these changes, which include, in particular: changes to the Title and Preamble of the OECD Model, changes to the section of the Commentary on Article 1 (Persons covered) on “Improper use of the Convention”, and a new Article 29 (Entitlement to Benefits), which includes in the OECD Model a limitation-on-benefits (LOB) rule (simplified and detailed versions), an anti-abuse rule for permanent establishments situated in third States, and a principal purposes test (PPT) rule (these changes were contained in the Report on Action 6 (Preventing the Granting of Treaty Benefits in Inappropriate Circumstances) or were finalised as part of the follow-up work on Action 6); changes to Article 5 (Permanent establishment) and its Commentary resulting from the Report on Action 7 (Preventing the Artificial Avoidance of Permanent Establishment Status) and follow-up work on Action 7; and changes to Article 25 (Mutual agreement procedure) and to the Commentaries on Articles 2, 7, 9 and 25 contained in the Report on Action 14 (Making Dispute Resolution Procedures More Effective) or which that Report indicated would be developed as part of the follow-up work on Action 14 — changes related to the OECD Model MAP arbitration provision and its Commentary are intended to reflect the MAP arbitration provision developed in the negotiation of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the MLI) adopted on 24 November 2016.
The 2017 Update also includes certain other changes to the OECD Model that were previously released for comments and were not developed as part of the work on the treaty-related BEPS measures. These changes include: changes to the Commentary on Article 5 integrating the changes resulting from the work on Action 7 of the BEPS Project with previous work on the interpretation and application of Article 5. The proposals that resulted from that earlier work – which was based on the pre-2017 Update version of Article 5 – were originally published in an October 2011 discussion draft, discussed at a 7 September 2012 public consultation and subsequently released in a revised October 2012 discussion draft; and changes to Article 8 (International shipping and air transport), related changes to subparagraph 1 e) of Article 3 (the definition of “international traffic”) and paragraph 3 of Article 15 (concerning the taxation of the crews of ships and aircraft operated in international traffic), and consequential changes to Articles 6, 13 and 22. The changes include related Commentary changes (these changes were released in a November 2013 discussion draft).
The 2017 Update additionally includes the following four changes that were included in an 11 July 2017 public release: changes to the Commentary on Article 4 (Resident) related to the issue whether a house rented to an unrelated person can be considered to be a “permanent home available to” the landlord for purposes of the tie-breaker rule in Article 4(2) a); changes to the Commentary on Article 4 intended to clarify the meaning of “habitual abode” in the tie-breaker rule in Article 4(2) c); the addition of a new paragraph to the Commentary on Article 5 which indicates that registration for the purposes of a value added tax or goods and services tax is, by itself, irrelevant for the purposes of the application and interpretation of the permanent establishment definition — in response to public comments, an addition was made to clarify the paragraph and to provide a cross-reference to similar language in the Report on Action 1 (Addressing the Tax Challenges of the Digital Economy) and to the International VAT/GST Guidelines; and deletion of the parenthetical reference “(other than a partnership)” from subparagraph 2 a) of Article 10 (Dividends), which is intended to ensure that the reduced rate of source taxation on dividends provided by that subparagraph is applicable in circumstances in which the new Article 1(2) (the transparent entity provision) would apply.
Finally, the 2017 Update includes the changes and additions made to the observations and reservations of OECD member countries and to the positions of non-OECD economies. For more information please contact Pascal Saint-Amans, Director of the OECD’s Centre for Tax Policy and Administration.
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