🌍 国际税收的介绍
🌍 Introduction to International Taxation

学习目标
Learning Objectives

理解“国际税收”的含义及其对个人和公司的重要性
Understand the meaning of "international taxation" and its importance to individuals and companies

理解各国常见的税收体系
Understand the common tax systems in various countries

理解双重税收的存在原因
Understand the reasons for the existence of double taxation

能够描述和解释导致双重税收的不同情况
Be able to describe and explain the different situations that lead to double taxation

国际税收的定义
Definition of International Taxation

国际税收是一个研究和实践的学科，主要集中于税收和税法在国际社会中的应用，涉及到个人、企业和政府进行跨境交易。跨境交易可以是被动的（例如，股息、资本利得等）或主动的（例如，商业利润）。主要问题是一个国家是否及在多大程度上有权对个人或公司征税。
International taxation is a research and practice discipline that focuses primarily on the application of taxation and tax law to the international community, involving individuals, businesses, and governments to conduct cross-border transactions. Cross-border transactions can be passive (e.g., dividends, capital gains, etc.) or active (e.g., business profits). The main question is whether and to what extent a country has the right to tax individuals or corporations.

注意：没有统一的国际税法系统；每个国家都有其自己的国内法和跨境税收体系。这些法律通常是在很长的时间内发展而来的，规定了如何征税其居民，以及希望将何种收入或活动纳入税网。
Note: There is no uniform system of international tax law; Each country has its own domestic laws and cross-border tax systems. These laws, which have usually evolved over a long period of time, dictate how their residents are to be taxed, and what kind of income or activities they wish to be included in the tax net.

税收中的“公平”概念
The concept of "fairness" in taxation

公平（Equity）
Equity

公平等同于公正。
Fairness is the same as justice.

一般认为，当纳税人群体相信税收或税制是公平时，他们更可能遵守规则，而不会试图逃避税款。
It is generally believed that when groups of taxpayers believe that the tax or tax system is fair, they are more likely to follow the rules and not try to evade taxes.

公平的税收是根据纳税人的支付能力征收的。
Fair taxation is levied on the basis of the taxpayer's ability to pay.

公平的分类
Fair classification

水平公平（Horizontal equity）：当两个纳税人具有相同的支付能力时，他们应承担相同的税负。
Horizontalequity: When two taxpayers have the same ability to pay, they are liable for the same tax burden.

垂直公平（Vertical equity）：当一个纳税人具有更强的支付能力时，他/她应承担更高的税负。
Vertical equity: When a taxpayer has a stronger ability to pay, he/she should bear a higher tax burden.

国际间的公平
International fairness

问题是“如何在各国之间分配税收收入”，即国家征税的权利来源于何处，可能是纳税人的居住地、应税收入或利润的来源，或两者兼有。
The question is "how to distribute tax revenues among countries", i.e. where the right of the state to tax comes from, which may be the taxpayer's place of residence, the source of taxable income or profits, or both.

国际税收的研究内容
Research content on international taxation

从香港的角度来看，国际税收的研究包括：
From Hong Kong's perspective, international taxation studies include:

涉及香港的跨境贸易和投资相关的香港税法领域（例如，特许权使用费、永久机构、外源收入排除、企业财务中心等）。
Hong Kong tax law areas related to cross-border trade and investment in Hong Kong (e.g. royalties, permanent establishments, exogenous income exclusions, corporate finance centres, etc.).

离岸对手方、投资者或投资的法律和实践（例如，中国、美国等）。
Law and practice for offshore counterparties, investors, or investments (e.g., China, United States, etc.).

双重税收协议（DTA），因为它们调节香港税法与其他司法管辖区的税法和实践之间的互动。
Double Tax Agreements (DTAs) as they regulate the interaction between Hong Kong's tax law and the tax laws and practices of other jurisdictions.

我们的课程将重点关注第三点，同时在适当时引用香港税法和外国税法（例如，中国）。
Our course will focus on the third point, while invoking Hong Kong tax law and foreign tax law (e.g., China) where appropriate.

各国常见的税收体系
A common tax system in various countries

部分司法管辖区仅根据来源原则征税（例如，香港），而其他国家（例如，中国、美国）则同时根据居住地和来源原则征税。
Some jurisdictions tax only on the principle of source (e.g., Hong Kong), while others (e.g., China, United States) tax on both the principle of residence and source.

例子：根据中国企业所得税（EIT）法，在中国注册或有效管理的企业将基于居民身份对全球收入征税。同时，来自中国的非居民所得也将根据来源原则在中国征税。
Example: Under China's Corporate Income Tax (EIT) law, businesses registered or validly managed in China will be taxed on worldwide income based on residency. At the same time, non-resident income from China will also be taxed in China according to the principle of source.

双重税收的产生
Creation of double taxation

国际税收中的问题发生在一个国家的居民拥有来自另一个国家的收入或资本权利时。涉及的国家希望确保征收他们认为有权收取的税款。
Problems in international taxation occur when a resident of one country has the right to income or capital from another country. The countries involved want to ensure that the taxes they feel entitled to are collected.

双重税收的类型
Types of double taxation

法律双重税收：通过双重税收协议的条款解决，例如税收抵免。
Legal double taxation: Resolved through the terms of a double taxation agreement, such as a tax credit.

例子 1：美国公司A向中国客户提供咨询服务并收取咨询费，A在美国和中国都可能被征税。
Example 1: U.S. Company A provides consulting services to Chinese clients and receives consulting fees, and A may be taxed in both the U.S. and China.

例子 2：香港居民B在香港和中国的收入双重征税问题示例。
Example 2: Example of double taxation of income of Hong Kong resident B in Hong Kong and China.

经济双重税收：指两个国家在不同主体手中对同一项目（例如咨询费）征税。
Economic double taxation: This is when two countries tax the same item (e.g. consulting fees) in the hands of different subjects.

例子 3：中国企业B向香港公司C支付广告费用，两个国家可能都对这笔费用征税。
Example 3: Chinese company B pays advertising fees to Hong Kong company C, and both countries may tax this cost.

解决双重税收的方法
Ways to solve double taxation

法律双重税收通常通过双重税收协议解决。
Legal double taxation is usually resolved through a double taxation agreement.

经济双重税收可以通过转让定价调整或预先定价安排解决。
Economic double taxation can be addressed through transfer pricing adjustments or advance pricing arrangements.

📊 国际税收与跨国企业
📊 International Taxation and Multinational Corporations

EIT法则与广告费用
EIT Law and Advertising Costs

根据EIT法则，可扣除金额限制为营业额的15%。因此，对于公司B而言，在2024年只能申报广告费用为：
According to the EIT rule, the deductible amount is limited to 15% of the turnover. Therefore, for Company B, in 2024 it can only declare advertising expenses as:

$$

40 % = 6

$$

双重征税示例
Example of double taxation

在此示例中，考虑公司B和公司C，广告费用中有$1百万是双重征税的。
In this example, consider Company B and Company C, where $1 million in advertising costs are double-taxed.

国际税收规避
International tax avoidance

跨国公司可能利用激进的税收规划来减少其全球税收负担。常见的技术包括：
Multinationals may take advantage of aggressive tax planning to reduce their global tax burden. Common techniques include:

利用避税天堂
Take advantage of tax havens

转让定价
Transfer pricing

基础侵蚀与利润转移（Base Erosion and Profit Shifting，BEPS）
Base Erosion and Profit Shifting (BEPS).

通过在低税管辖区使用离岸实体延迟纳税
Deferred tax payment by using an offshore entity in a low-tax jurisdiction

滥用双重税收协议
Abuse of double tax treaties

这些技术将在后续章节中讨论。
These techniques will be discussed in subsequent sections.

超国家组织的角色
The role of supranational organizations

在过去一个世纪中，出现并发展了一些超国家组织，旨在促进国际贸易，包括：
Over the past century, a number of supranational organizations have emerged and developed with the aim of facilitating international trade, including:

经济合作与发展组织（OECD）
Organisation for Economic Co-operation and Development (OECD)

积极推动采用_________（待补充），并且近年来积极建立针对国际资金流动的税收原则，以应对_________（待补充）。
Actively promote the adoption of _________ (to be supplemented) and, in recent years, actively establish tax principles for international financial flows in response to _________ (to be added).

欧洲联盟（EU）
European Union (EU)

积极促进其成员国税制的协调。
Actively promote the harmonization of the tax systems of its member states.

联合国（UN）
United Nations (UN)

其角色包括促进措施，确保_________（待补充）在跨国公司在其境内运营时获得应得的税收份额。
Its role includes facilitation measures to ensure that _________ (to be supplemented) receive their fair share of tax revenue when multinational companies operate within their territory.

其他超国家组织
Other supranational organizations

还有一些其他的超国家组织，如：
There are a number of other supranational organizations such as:

国际货币基金组织（IMF）
International Monetary Fund (IMF)

二十国集团（G20）及其子集八国集团（G8）
The Group of Twenty (G20) and its subset, the Group of Eight (G8).

📜 双重税收协议简介
📜 Introduction to Double Tax Treaties

“双重税收协议（DTA）是两个缔约国之间关于收入和资本税的协议，旨在减少税收重复征税的情况。”
"A Double Tax Agreement (DTA) is an agreement between two contracting states on income and capital taxes that aims to reduce the duplication of taxes."

学习成果
Learning Outcomes

理解双重税收协议（DTA）的概念及其存在的原因
Understand the concept of a Double Tax Agreement (DTA) and why it exists

理解DTA与国内税法之间的相互作用
Understand the interplay between DTA and domestic tax laws

了解模型税收协议的好处及当前使用的不同模型
Learn about the benefits of model tax agreements and the different models currently in use

一般理解模型税收协议中的条款
General understanding of the terms in a model tax agreement

了解其他类型的税收协议
Learn about other types of tax agreements

双重税收协议的目的
The purpose of a double tax agreement

DTA与国内税法的关系
How DTAs relate to domestic tax laws

2.1 DTA在国内税法中的采纳
2.1 Adoption of DTA in domestic tax laws

DTA要合法生效，必须在各缔约国中赋予法律效力。
For a DTA to be legally valid, it must be given legal effect in each Contracting State.

在许多国家，DTA签署和批准后，其条款便成为该国法律的一部分，这种体系称为单一主义（monist），例如美国。
In many countries, once the DTA is signed and ratified, its provisions become part of the country's law, a system known as monistism, such as the United States.

另一些国家则需要进一步立法以使DTA生效，这种体系称为双重主义（dualist），例如新加坡和香港。
Other countries, such as Singapore and Hong Kong, need further legislation to bring the DTA into force, a system known as dualist.

2.2 DTA与国内税法的优先级
2.2 Priority of DTA and Domestic Tax Laws

一般来说，DTA条款在不一致的情况下优先于国内税法。
In general, DTA provisions take precedence over domestic tax laws in the event of inconsistency.

示例 3
Example 3

公司A，一家中国企业，向其在香港的控股公司公司B支付人民币10,000,000的股息。根据企业所得税法，境外股息需缴纳10%的预扣税。根据香港/中国DTA，预扣税可降低至5%。
Company A, a PRC company, pays a dividend of RMB10,000,000 to its holding company in Hong Kong, Company B. According to the corporate income tax law, foreign dividends are subject to a 10% withholding tax. Under the Hong Kong/China DTA, the withholding tax can be reduced to 5%.

2.3 DTA不会使纳税人处于比国内税法更糟的境地
2.3 The DTA does not put the taxpayer in a worse position than the domestic tax law

DTA只能改善纳税人的税务状况，不能增加纳税人的税务负担。
DTA can only improve the taxpayer's tax position, not increase the taxpayer's tax burden.

示例 4
Example 4

公司C，一家香港公司，向位于中国的公司D支付HK$500,000的特许权使用费。根据《税务条例》第15(1)(b)条，境外特许权使用费需缴纳香港利润税。同时，根据香港/中国DTA，境外特许权使用费需缴纳7%的预扣税。在这种情况下，使用《税务条例》更有利。
Company C, a Hong Kong company, paid a royalty of HK$500,000 to Company D based in China. Under section 15(1)(b) of the Inland Revenue Ordinance, offshore royalties are subject to Hong Kong Profits Tax. At the same time, under the Hong Kong/China DTA, offshore royalties are subject to a 7% withholding tax. In this case, it is more advantageous to use the Inland Revenue Ordinance.

示例 5
Example 5

公司E，一家香港公司，向公司F（注册于中国）支付HK$1,000,000的利息。根据《税务条例》，境外利息不需缴纳预扣税。根据香港/中国DTA，境外利息需缴纳7%的预扣税。
Company E, a Hong Kong company, pays interest of HK$1,000,000 to Company F (registered in China). According to the Inland Revenue Ordinance, foreign interest is not subject to withholding tax. Under the Hong Kong/China DTA, foreign interest is subject to a 7% withholding tax.

2.4 条约覆盖现象
2.4 Treaty Coverage

条约覆盖可能是故意或意外发生的。
Treaty coverage may have occurred intentionally or accidentally.

故意条约覆盖：国家故意颁布与DTA相矛盾的国内税法，取消条约利益。
Intentional treaty coverage: The state deliberately enacts a domestic tax law that contradicts the DTA, eliminating treaty benefits.

意外条约覆盖：国家法院以某种方式解释现有国内法，导致DTA义务被覆盖。
Accidental treaty coverage: National courts interpret existing domestic law in a way that results in DTA obligations being covered.

模型税收协议及其好处
Model tax agreements and their benefits

各种超国家组织（如经济合作与发展组织OECD和联合国UN）制定了模型税收协议，以帮助国家进行谈判，促进税收协议的一致性。
Various supranational organizations, such as the Organisation for Economic Co-operation and Development, the OECD and the United Nations UN, have developed model tax agreements to help countries negotiate and promote consistency in tax agreements.

一致性被认为是有益的，因为它有助于在应用过程中进行解释，并在争议情况下提供支持。
Consistency is considered beneficial as it helps with interpretation during application and provides support in case of dispute.

OECD模型税收协议
OECD Model Tax Agreement

OECD模型税收协议是使用最广泛的，因此本课程主要关注OECD模型的讨论。
The OECD model tax agreement is the most widely used, so this course focuses on the discussion of the OECD model.

然而，在亚太地区，许多国家在其DTA中采用UN模型中的条款，例如服务性永久机构（Article 5）条款。
However, in the Asia-Pacific region, many countries have adopted provisions from the UN model in their DTAs, such as the Service Permanent Institution (Article5) clause.

模型税收协议中的条款
Clauses in model tax agreements

一个典型的DTA根据OECD模型通常包含以下条款：
A typical DTA according to the OECD model usually contains the following provisions:

Article 1：覆盖的人员
Article 1: Covered Persons

Article 2：适用的税种
Article 2: Applicable Taxes

Article 3：定义条款
Article 3: Define the terms

Article 4：税务居民的定义
Article 4: Definition of Tax Resident

Article 5：永久机构的定义
Article 5: Definition of a permanent institution

其他相关条款将在后续讲座中详细讨论。
Other relevant provisions will be discussed in detail in subsequent lectures.

📜 税收协定概述
📜 Overview of tax treaties

主要条款
Main Provisions

根据税收协定（DTA），涵盖以下主要条款：
Under a tax treaty (DTA), the following main provisions are covered:

注意：并非所有上述模型条款都会包含在特定的DTA中。例如，香港/中国的DTA不包括第27条和第28条。
Note: Not all of the above model terms will be included in a specific DTA. For example, the Hong Kong/China DTA does not include Articles 27 and 28.

其他类型的税收协议
Other types of tax agreements

除了综合性税收协定外，还有其他类型的税收协议：
In addition to comprehensive tax treaties, there are other types of tax treaties:

国际航运和航空的协议
Agreements for international shipping and aviation

这些协议专注于国际航运和航空活动，香港已签署了多个此类协议。
These agreements focus on international shipping and aviation activities, and Hong Kong has signed several such agreements.

税收信息交换协议（TIEAs）
Tax Information Exchange Agreements (TIEAs)

这些协议旨在通过税务机关之间的合作与信息交换来打击国际税收规避/逃税。
These agreements are designed to combat international tax evasion/evasion through cooperation and information exchange between tax authorities.

TIEAs通常由与低税法域或避税天堂（如英属维尔京群岛、开曼群岛等）签署。例如，截至2020年，中国与以下国家签署了10个TIEAs，其中大多数被认为是低税法域或避税天堂。
TIEAs are usually signed with low-tax jurisdictions or tax havens (e.g. BVI, Cayman Islands, etc.). For example, as of 2020, China has signed 10 TIEAs with the following countries, most of which are considered low-tax jurisdictions or tax havens.

以上TIEAs中，只有阿根廷被OECD认为不是低税法域或避税天堂。
Of these TIEAs, only Argentina is considered by the OECD to be not a low-tax jurisdiction or tax haven.

案例分析：特许权使用费的税收
Case Study: Taxation of Royalties

TIEA签署及生效信息
TIEA Signature and Entry into Force Information

准备人：Newton Shum
Prepared by: Newton Shum

🌍 国际税收中的双重税收协定（DTA）
🌍 Double Tax Treaties (DTAs) in International Taxation

🎯 学习目标
🎯 Learning Objectives

详细理解OECD模型第1至4条的关键原则
A detailed understanding of the key principles of Articles 1 to 4 of the OECD model

理解上述条款的目的
Understand the purpose of the above clauses

在各种常见情况下应用上述条款
The above clauses apply in a variety of common situations

📜 主要内容
📜 Main content:

1. 第1条：涵盖的人员
1. Article 1: Covered Persons

为了使纳税人能够利用特定的双重税收协定（DTA），他/她/它必须是签署国之一或两国的居民。
In order for a taxpayer to be able to take advantage of a specific Double Tax Treaty (DTA), he/she/it must be a resident of one or both of the signatory countries.

OECD模型第1条规定：
Article 1 of the OECD model states:

“本公约适用于居住在一个或双方的缔约国的人员。”
"This Convention shall apply to persons residing in one or both of the Contracting States."

由于各国法律的运作，某人可能被两个缔约国视为“居民”。在这种情况下，情况会变得复杂，我们将在本次讲座的最后部分讨论这一情况。
Because of the operation of national laws, a person may be considered a "resident" by two Contracting States. In this case, the situation gets complicated, which we will discuss in the final part of this lecture.

1.1 人员的定义
1.1 Definition of Personnel

“人员”的定义在OECD模型第3.1(a)条中规定：
The definition of "person" is set out in Article 3.1(a) of the OECD model:

“为了本公约的目的，除非上下文另有要求： a) “人员”一词包括个人、公司和任何其他组织。”
"For the purposes of this Convention, unless the context otherwise requires: a) The term 'person' includes individuals, corporations and any other organization."

个人：显而易见，无需进一步解释。
Personal: Obvious, no further explanation.

公司：在第3.1(b)条中进一步定义：
Company: Further defined in clause 3.1(b):

“b) “公司”一词是指任何法人或任何在税务上被视为法人实体的实体。”
“b) The term "company" refers to any legal person or any entity that is considered a legal entity for tax purposes. ”

其他组织：包括合伙企业。
Other organizations: including partnerships.

1.2 居民的定义
1.2 Definition of Resident

在使用DTA时，我们关注的是“居住地”而非“国籍”。因此，即使某人不是缔约国的国民，但如果他是缔约国之一的居民，该DTA仍然适用。
When using DTAs, we focus on "place of residence" rather than "nationality". Therefore, even if a person is not a national of a Contracting State, the DTA still applies if he is a resident of one of the Contracting States.

例如，美国国籍的居民如果被视为香港的税务居民（例如，按照香港《税务条例》被认定为临时居民），仍然可以使用香港/中国的DTA。
For example, a resident of U.S. nationality can still use a Hong Kong/China DTA if they are considered tax residents of Hong Kong (e.g., recognized as temporary residents under the Hong Kong Inland Revenue Ordinance).

居民的定义在OECD模型第4.1条中规定：
The definition of a resident is set out in Article 4.1 of the OECD model:

“为了本公约的目的，“缔约国居民”一词是指根据该国法律（例如，对于中国居民，我们需要参考中国法律），因其居所、居住地、管理地点或任何其他类似标准而需缴纳税款的任何人，并且包括该国及任何政治分支或地方政府。但该术语不包括因仅在该国的来源收入或位于该国的资本而需缴纳税款的人。”
"For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State (for example, for residents of China, we need to refer to the laws of China), is subject to tax by reason of his residence, place of residence, place of administration or any other similar standard, and includes that State and any political branch or local government. But the term does not include people who are subject to tax due to income from sources only in the country or capital located in the country. ”

示例：牛顿的情况： - 根据香港《税务条例》，香港居民是指通常居住在香港的人，因此符合条件。 - 牛顿在香港需要缴纳薪俸税，因此也是满足条件的香港税务居民。
Example: Newton's Case:- According to the Hong Kong Inland Revenue Ordinance, a Hong Kong resident is a person who ordinarily resides in Hong Kong and is therefore eligible. - Newton is subject to salaries tax in Hong Kong and is therefore a qualified Hong Kong tax resident.

1.3 该国法律
1.3 Laws of the State

判断某人是否为缔约国的“居民”是通过参考该国的国内法（例如，香港）进行的。例如，判断一名加拿大国籍的人是否为中国的“居民”是根据中国法律进行的。
The determination of whether a person is a "resident" of a Contracting State is made by reference to the domestic law of that State (e.g., Hong Kong). For example, determining whether a Canadian citizen is a "resident" of China is done under Chinese law.

在香港，由于我们采用来源原则，“香港特别行政区居民”的定义是具体规定的，OECD模型第4.1条显然无法帮助我们确定香港居民。
In Hong Kong, the definition of "Hong Kong SAR resident" is specified due to our application of the principle of source, and it is clear that Article 4.1 of the OECD model does not help us to identify Hong Kong residents.

根据香港/中国DTA第4.1条第(1)和第(2)项的规定，香港和中国的“居民”定义如下：
Pursuant to Article 4.1(1) and (2) of the Hong Kong/China DTA, "resident" in Hong Kong and China is defined as follows:

在本安排中，“一方的居民”是指：
For the purposes of this arrangement, "resident of a side" means:

对于中国大陆的任何人，根据中国大陆的法律，因其居所、居住地、总部地点、实际管理地点或任何其他类似标准而需缴纳税款的人。
For any person in Chinese mainland, a person who is subject to tax under the laws of Chinese mainland on account of his residence, place of residence, place of headquarters, place of actual administration, or any other similar standard.

对于香港：
For Hong Kong:

通常居住在香港特别行政区的个人；
Individuals ordinarily residing in the Hong Kong Special Administrative Region;

在评税年度内在香港逗留超过180天，或在连续两年的评税年度内逗留超过300天的个人；
Individuals who have stayed in Hong Kong for more than 180 days during the year of assessment or more than 300 days in two consecutive years of assessment;

在香港特别行政区注册的公司，或如果在香港特别行政区外注册，则在香港特别行政区正常管理或控制的公司；
a company registered in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, a company normally managed or controlled in the Hong Kong Special Administrative Region;

依据香港特别行政区法律构成的任何其他人，或如果在香港特别行政区外构成，则在香港特别行政区正常管理或控制的。
any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, under the normal administration or control of the Hong Kong Special Administrative Region.

1.4 纳税责任
1.4 Tax Liability

“纳税责任”并不一定意味着该人必须在本国实际支付税款。
"Tax liability" does not necessarily mean that the person must actually pay the tax in their home country.

OECD模型税收公约对第4条的评论中讨论了同样的内容：
The same is discussed in the OECD Model Tax Convention Commentary on Article 4:

“第1段（第4条）提到的“在缔约国有纳税责任”的人员是根据其法律因各种标准需缴纳税款的人。在许多国家，即使缔约国实际上不征税，人员也被视为有全面纳税责任。例如，养老金基金、慈善机构和其他组织可能免于缴税，但他们只有在满足所有法律规定的豁免要求时才会被豁免。因此，他们仍然受缔约国的税法约束。”
"The person referred to in paragraph 1 (art. 4) as "liable to pay taxes in a Contracting State" is a person who is subject to tax under its laws by various criteria. In many countries, persons are considered to have full tax liability, even if the Contracting State does not actually levy taxes. For example, pension funds, charities, and other organizations may be exempt from paying taxes, but they will only be exempt if they meet all the exemption requirements under the law. As such, they remain subject to the tax laws of the Contracting States. ”

示例：在中国从事水果种植的公司即使免于缴纳中国企业所得税，仍然被视为中国税务居民。
Example: A company engaged in fruit cultivation in China is still considered a Chinese tax resident even if it is exempt from paying Chinese corporate income tax.

1.5 依据居所、居住地等……
1.5 According to the ...... of residence, place of residence, etc

如果某人在缔约国因其居所、居住地、管理地点或其他类似标准而需缴纳税款，则该人被视为该缔约国的“税务居民”。
A person is considered to be a "tax resident" of a Contracting State if he or she is liable to pay tax in that Contracting State on the basis of his or her residence, place of residence, place of administration or other similar criteria.

相反，如果某人仅因在该国有来源收入而在缔约国需缴纳税款，则该人将不被视为该国的“居民”。
Conversely, if a person is liable to pay tax in a Contracting State solely for income sourced in that country, that person will not be considered a "resident" of that country.

示例1： 公司B是一家比利时公司，授予公司H（香港公司）在香港使用专利的权利。公司H每年向公司B支付100万港元的特许权使用费。 - 问题：公司B是否需就该特许权使用费收入缴纳香港利得税？
Example 1: Company B is a Belgian company that grants Company H (Hong Kong Company) the right to use the patent in Hong Kong. Company H pays an annual royalty of HK$1 million to Company B. - Question: Is Company B liable to pay Hong Kong Profits Tax on the royalty income?

虽然公司B在香港没有开展业务，因此不受《税务条例》第14条的约束，但……
Although Company B does not carry on business in Hong Kong and is therefore not subject to section 14 of the IRO, it ......

💼 香港利得税与双重税收协定
💼 Hong Kong Profits Tax and Double Tax Treaty

香港利得税计算
Hong Kong Profits Tax Calculation

根据《工商条例》第15(1)(b)条款，公司B的应纳税额为该特许权收入的30%，利得税税率为16.5%。
Under section 15(1)(b) of the Commerce and Industry Ordinance, the tax payable by Company B is 30% of the concession income and the profits tax rate is 16.5%.

计算公式为：
It is calculated as follows:

$''1'''',''''000'''',''''000''''\times ''''30''''\%''''\times ''''16.5''''\%''''=''''49'''',''''500''$

另外，根据双重税收协定（DTA）第12条款，公司B将按照总特许权收入的7%征收香港利得税，计算为：
In addition, under Article 12 of the Double Tax Agreement (DTA), Company B will be subject to Hong Kong Profits Tax at the rate of 7% of the gross concession income, calculated as:

$''1'''',''''000'''',''''000''''\times ''''7''''\%''''=''''70'''',''''000''$

在这种情况下，公司B的香港利得税责任为$''49'''',''''500''$，因为这两者中较低的税额适用。
In this case, Company B's Hong Kong profits tax liability is $''49'''',''''500''$ , as the lower of the two tax amounts apply.

公司B是否为香港税务居民？
Is Company B a Hong Kong tax resident?

税务居民是指根据一个国家的税法规定，必须在该国缴纳税款的个人或公司。
A tax resident is an individual or company that is required to pay taxes in a country under the country's tax laws.

根据所提供的信息，公司B仅在香港开展业务，因此其特许权收入来自香港，并已在香港缴纳税款。
According to the information provided, Company B only carries on business in Hong Kong, so its concession income is derived from Hong Kong and has paid taxes in Hong Kong.

由于公司B并非在香港注册，除非其在香港进行管理或控制，否则应不视为香港税务居民。
As Company B is not incorporated in Hong Kong, it should not be regarded as a Hong Kong tax resident unless it is managed or controlled in Hong Kong.

双重税收协定中的税种覆盖
Tax coverage in double tax treaties

税种的界定
Definition of tax types

并非所有的税种都会在缔约国之间的双重税收协定（DTA）中得到涵盖。
Not all taxes will be covered in a double tax treaty (DTA) between the contracting states.

缔约国通常会识别受涵盖的税种，经济合作与发展组织(OECD)模型公约将税收范围限制为收入税（主动税）和资本税（被动税）。
Contracting States usually identify the types of taxes that are covered, and the Organisation for Economic Co-operation and Development (OECD) Model Convention limits the scope of taxation to income tax (active tax) and capital tax (passive tax).

不涵盖的税种
Taxes not covered

双重税收协定通常不涵盖社会保障安排，若有需要需另行签订协议。例如，中国与德国和韩国已签订社会保险协议。
Social security arrangements are usually not covered by double tax treaties and require a separate agreement if necessary. For example, China has social insurance agreements with Germany and South Korea.

示例：香港/中国双重税收协定的适用税种
Example: Applicable taxes under a Hong Kong/China double tax treaty

香港/中国双重税收协定第2条款第3项列出了适用的现有税种：
Item 3 of Article 2 of the Hong Kong/PRC Double Tax Agreement sets out the applicable existing taxes:

在中国大陆：
In Chinese mainland:

个人所得税
Personal income tax

外商投资企业所得税和外资企业所得税（已废止，见下文补充信息）
Enterprise Income Tax on Foreign Investment and Income Tax on Foreign Investment (Repealed, see Supplementary Information below)

在香港：
In Hong Kong:

利得税
Profits tax

薪俸税
Salaries tax

物业税
Property Tax

新税种的引入与改革
Introduction and reform of new taxes

缔约国可能会引入新税种或进行改革，影响到DTA中先前列明的税种。
Contracting states may introduce new taxes or reforms that affect the pre-defined taxes in the DTA.

OECD模型公约第2条款第4项规定：
Article 2(4) of the OECD Model Convention provides:

“本公约也适用于在签署公约日期之后征收的任何相同或实质上相似的税种。”
"This Convention shall also apply to any tax of the same or substantially similar levied after the date of signing the Convention."

改革示例
Examples of reforms

中国于2008年1月1日实施的企业所得税改革将外商投资企业所得税和外资企业所得税合并为单一的“企业所得税”。
China's corporate income tax reform, which came into effect on 1 January 2008, merges the income tax on foreign-invested enterprises and the income tax on foreign-invested enterprises into a single "enterprise income tax".

因此，香港/中国双重税收协定的第2条款第3项已被废止并替换为：
As a result, Article 2(3) of the Hong Kong/PRC Double Tax Treaty has been repealed and replaced with:

“在中国大陆：
"In Chinese mainland:

个人所得税
Personal income tax

企业所得税”
Corporate income tax"

一般定义
General Definitions

术语定义
Definition of Terms

香港/中国双重税收协定第3条款第1段定义了一些基本术语，包括：
Paragraph 1 of Article 3 of the Hong Kong/PRC Double Tax Agreement defines some basic terms, including:

一方、另一方
One party, the other

税款
tax

个人
individual

公司
firm

企业
enterprise

一方的企业、另一方的企业
Enterprises on one side, enterprises on the other side

运输（海、空、陆）
Transportation (sea, air, land)

主管当局
Competent Authority

业务
business

术语未定义的处理
Processing where the term is not defined

第2段规定，DTA中未定义的术语应根据缔约国的国内法解释，除非上下文另有要求。
Paragraph 2 provides that terms not defined in the DTA shall be construed in accordance with the domestic law of the Contracting States, unless the context otherwise requires.

税务居民的判定
Determination of tax residency

住所的定义
Definition of domicile

住所是指一个人在法律上受哪个国家法律约束的概念。每个人必须有一个住所，但一次只能有一个住所。
Domicile refers to the concept of which country a person is legally bound by. Each person must have one residence, but only one residence at a time.

住所通常是指一个人出生和继续居住的国家，即原籍。个体可以改变住所，成为选择住所。
Domicile usually refers to the country in which a person was born and continues to reside, i.e., the place of origin. Individuals can change their domicile to become the choice of domicile.

判定住所的因素
Factors that determine domicile

住所的判定因素包括：
Factors that determine domicile include:

个人财产所在国家
The country in which the personal property is located

家庭和朋友主要居住的国家
The country where families and friends mainly reside

遗嘱的法律依据
The legal basis of a will

主要银行账户和投资所在国家
The country where the main bank account and investment is located

退休打算的国家
Retirement intends to the country

埋葬意向的国家
Burial intention of the country

确定税务居民的优先原则
Determine the principle of priority for tax residency

当个人被视为两个缔约国的居民时，OECD模型税收公约第4条款第2项提供了以下“平衡规则”：
Article 4(2) of the OECD Model Tax Convention provides the following "balancing rule" when an individual is considered to be a resident of two Contracting States:

拥有永久住所的国家。
Countries with a permanent residence.

个人和经济关系更紧密的国家（生活中心）。
Countries with closer personal and economic ties (centers of life).

常住国。
Country of habitual residence.

国籍。
Nationality.

相互协议。
Mutual agreement.

永久住所的定义：
Definition of Permanent Domicile:

在OECD模型公约的解释中，永久住所是指个人必须为其安排并保留的住所，意图为长期使用，而非短期逗留。
In the interpretation of the OECD Model Convention, a permanent residence is a residence for which an individual must arrange and reserve, intended for long-term use, rather than short-term stay.

🏠 住所与居住地
🏠 Domicile and place of residence

住所的定义
Definition of domicile

“住所是指一个人持续居住的地方，通常是个人的永久居住地。”
"Domicile means a place where a person resides continuously, usually the individual's permanent residence."

住所的判断标准
Criteria for judging domicile

住所不仅仅是短期的停留，比如旅游、商务旅行、教育旅行等。
Residence is more than just a short-term stay, such as tourism, business trips, educational trips, etc.

住所需要考虑个人的家庭、经济利益和生活中心等因素。
Domicile needs to take into account factors such as the individual's family, financial interests, and living center.

案例分析：黄先生的住所
Case Study: Mr. Huang's residence

黄先生是中国国籍，2022年至2025年在美国攻读硕士学位，期间住在租赁公寓中。
Mr. Huang, a Chinese national, studied for a master's degree in the United States from 2022 to 2025, during which time he lived in a rental apartment.

住所的判断
Judgment of domicile

黄先生出生在中国，假设他的家庭仍然在中国，因此他在中国有永久住所。
Mr. Huang was born in China, assuming that his family is still in China, so he has a permanent residence in China.

同时，他在美国居住3年以攻读学位，因此他在美国也可能有永久住所。
At the same time, he lived in the United States for 3 years to pursue a degree, so he may also have a permanent residence in the United States.

生活中心的考虑
Consideration of the center of life

黄先生的家庭和经济利益更可能位于中国（例如，家人、朋友、投资等）。
Mr. Huang's family and financial interests are more likely to be located in China (e.g., family, friends, investments, etc.).

因此，黄先生与中国的联系更紧密，他的住所仍然在中国。
As a result, Mr. Huang is more closely connected to China, where he still resides.

与个人以外的实体相关的居住地
Residency associated with an entity other than an individual

4.2.1 非个人的居住地判定规则
4.2.1 Rules for determining the place of residence of non-individuals

根据经济合作与发展组织（OECD）的规定，判断非个人居住地的标准为“有效管理地”（place of effective management）。
According to the Organisation for Economic Co-operation and Development (OECD), the criterion for determining a non-individual's residence is the "place of effective management".

这不仅仅是董事会会议的地点，还包括日常运营、管理层所在地、会计记录的保存地点等多个因素。
It's not just the location of the board meeting, but also a number of factors such as day-to-day operations, where management is located, where accounting records are kept, and more.

4.2.2 有效管理地的定义
4.2.2 Definition of the place of effective management

“有效管理地是指关键管理和商业决策的实质性做出地点，这些决策对于实体的整体业务运作至关重要。”
"Effectively managed refers to the substantive place where key management and business decisions are made that are critical to the overall business operations of the entity."

确定有效管理地的相关因素
Identify the relevant factors for effective management

董事会会议的召开地点
The location of the Board meeting

首席执行官及其他高管的日常活动地点
Where the CEO and other executives will be on a day-to-day basis

实体的日常管理地点
The location where the entity is managed on a day-to-day basis

会计记录的保存地点
Where the accounting records are kept

法律地位的适用国家
The country in which the legal status applies

总部所在地
The location of the headquarters

确保不滥用条款的风险等
ensure that there is no risk of abuse of the terms, etc

2017年OECD模型公约的更新
Update of the 2017 OECD Model Convention

2017年OECD模型公约对非个人的居住地规则进行了较大修改，处理双重居住地的情况需具体问题具体分析。
The 2017 OECD Model Convention has made significant changes to the rules of residence for non-individuals, and the treatment of dual residence requires a case-by-case analysis.

根据《中港税务安排》第五协议，替换了原第4.3条款。
Pursuant to the Fifth Agreement of the Hong Kong-China Tax Arrangement, the original Clause 4.3 has been replaced.

新的规则
New rules

“对于因第1段的规定而在双方均被视为居民的非个人，双方主管机关应通过协商确定其在本安排下应被视为居民的一方。”
"In the case of a non-individual who is deemed to be a resident on both sides by virtue of the provisions of paragraph 1, the competent authorities of the two parties shall, by consultation, determine which party he or she shall be deemed to be a resident under this arrangement."

考量的因素
Factors to consider

董事会会议的召开地点
The location of the Board meeting

高管的活动地点
The location of the executive's event

日常管理的地点
Locations for day-to-day management

总部所在地
The location of the headquarters

法律地位适用的国家等因素
and other factors such as the country in which the legal status applies

结论
conclusion

通过对有效管理地的综合考量，主管机关能更好地判断非个人的居住地，避免双重居住引发的税务问题。
Through comprehensive consideration of the effective place of management, the competent authority can better determine the place of residence of non-individuals and avoid tax problems caused by dual residence.

📊 双边税收协定中的股息、利息、特许权使用费和资本利得
📊 Dividends, interest, royalties and capital gains in bilateral tax treaties

学习目标
Learning Objectives

了解OECD模型公约中关于股息、利息和特许权使用费的征税权分配相关问题
Learn about the OECD Model Convention on the allocation of taxing rights to dividends, interest and royalties

理解OECD推荐方法的基本原则
Understand the basic principles of the OECD recommended methodology

熟悉常见的投资、融资和投资模型
Familiarity with common investment, financing, and investment models

理解条约购物和实益所有权的概念，以及这些概念对跨境股息、利息和特许权使用费的重要性
Understand the concepts of treaty shopping and beneficial ownership, and the importance of these concepts for cross-border dividends, interest, and royalties

理解资本利得征税权分配相关问题
Understand issues related to the distribution of taxing rights on capital gains

主要议题
Main topics

第10条：股息
Article 10: Dividends

第11条：利息
Article 11: Interest

第12条：特许权使用费
Article 12: Royalties

香港/中国双边税收协定下的股息、利息和特许权使用费
Dividends, interest and royalties under the Hong Kong/China bilateral tax treaty

第13条：资本利得
Article 13: Capital Gains

条约购物和实益所有权
Treaty Shopping and Beneficial Ownership

股息的分配
Distribution of dividends

1.1 本国（Home Country）

本国通常有权对股息征税，特别是当本国对全球收入征税时。根据OECD模型公约第10.1条的规定：
The home country usually has the right to tax dividends, especially when the home country taxes global income. According to Article 10.1 of the OECD Model Convention:

“由一国（如美国，作为子公司）居民的公司支付给其他缔约国（如中国，作为母公司）居民的股息，可能在该其他国（即母国，中国）征税。”
"Dividends paid by a company resident in one country (e.g., the United States, as a subsidiary) to residents of another contracting state (e.g., China, as the parent company) may be taxed in that other country (i.e., home country, China)."

是否征税取决于该国的国内法。例如，香港对股息不征税，无论是境内还是境外产生的股息。
Whether or not it is taxed depends on the country's domestic law. For example, Hong Kong does not tax dividends, whether they are generated domestically or offshore.

OECD模型公约注释第10.7段解释了“支付”一词的含义：
Paragraph 10.7 of the Notes to the OECD Model Convention explains the meaning of the term "payment":

“因此，第1段简单地说明股息可以在受益人居住国（即母国）征税。‘支付’一词具有广泛的含义，因为支付的概念意味着履行义务（即董事会声明），因此支付意味着按权责发生制计入股东可支配的资金。”
"Therefore, paragraph 1 simply states that dividends can be taxed in the beneficiary's country of residence (i.e., home country.'" The term 'pay' has a broad meaning, as the concept of payment implies the fulfillment of an obligation (i.e., a declaration by the board of directors) and therefore payment implies the inclusion of funds at the disposal of shareholders on an accrual basis. ”

因此，“支付”包括已支付的股息、已宣布的股息和应付的股息等。
Therefore, "paid" includes dividends paid, declared dividends, and dividends payable, among others.

1.2 来源国（Source Country）

来源国（例如美国）也可以对流出股息征税（通常以预提税方式征税）。但其征税权通常会受到所涉及的双边税收协定（DTA）的限制。
Outflow dividends can also be taxed in the country of origin (e.g. the United States) (usually in the form of withholding tax). However, their taxing rights are usually limited by the bilateral tax treaties (DTAs) involved.

中国税务机关的征税方法（是通过减免预提税还是退款？）取决于香港公司在外商独资企业（WFOE）中的持股比例：
The method of taxation by the Chinese tax authorities (is it through withholding tax deduction or refund?) ) depends on the percentage of shares held by the Hong Kong company in a Wholly Foreign Owned Enterprise (WFOE):

如果香港公司持股超过25%，中国预提税为5%
If the Hong Kong company holds more than 25% of the shares, the China withholding tax is 5%

如果持股少于25%，中国预提税为10%（根据DTA，即与中国国内企业所得税法相同）
If the shareholding is less than 25%, the China withholding tax is 10% (according to the DTA, i.e. the same as China's domestic corporate income tax law)

OECD模型公约第10.2条的规定如下：
Article 10.2 of the OECD Model Convention provides as follows:

“然而，由一国（例如美国，作为来源国）居民的公司支付的股息，也可以根据该国（美国）的法律在该国征税，但如果股息的实益所有者（‘BO’）是另一缔约国（如中国，母国）的居民，则所征税款不得超过：a) 如果实益所有者是直接持有至少25%资本的公司（非合伙企业），则股息总额的5%；b) 在其他所有情况下为股息总额的15%。”
"However, dividends paid by a company that is a resident of a country (e.g. the United States, as the country of origin) may also be taxed in that country under the laws of that country (the United States), but if the beneficial owner of the dividend ('BO') is a resident of another contracting state (e.g., China, home country), the tax may not be levied exceeding: a).5% of the total dividend if the beneficial owner is a company that directly holds at least 25% of the capital (non-partnership); b) 15% of the total amount of dividends in all other cases. ”

缔约国的主管当局应通过相互协议解决这些限制的适用方式。请注意，OECD模型公约鼓励各国就如何应用对流出股息的限制达成一致。
The competent authorities of the Contracting Parties shall resolve the modalities of application of these restrictions by mutual agreement. Note that the OECD Model Convention encourages countries to agree on how to apply restrictions on outgoing dividends.

1.3 “股息”的定义
1.3 Definition of "Dividend".

根据OECD模型公约第10.3条，股息的定义如下：
According to Article 10.3 of the OECD Model Convention, dividends are defined as follows:

“本条所称‘股息’是指来自股份、‘享乐’股份或‘享乐’权利、矿业股份、创始人股份或其他不属于债权的权利，参与利润的收入，以及根据公司注册国的法律，受同样税收待遇的其他公司权利的收入。”
"For the purposes of this article, 'dividends' mean income derived from shares, 'pleasure' shares or 'pleasure' rights, mining shares, founders' shares or other rights that are not claims, participation in profits, and other corporate rights that are subject to the same tax treatment under the law of the country in which the company is incorporated."

“股息”可来源于以下三种来源：
"Dividends" can come from three sources:

股份：通常容易理解，无需进一步解释。
Shares: Generally easy to understand and no further explanation is required.

“享乐”股份或“享乐”权利：这些是赋予持有人享有某些权利的股份或权利，通常是在利润或类似权利方面，但不包括基本的所有权权利，例如，优先股被归类为“享乐”股份。
"Pleasure" shares or "pleasure" rights: These are shares or rights that give the holder certain rights, usually in terms of profits or similar rights, but do not include basic ownership rights, for example, preferred shares are classified as "pleasure" shares.

其他：为了符合股息分配的资格，权利不能是债务要求，并且持有人必须参与利润。因此，来自可转换债券的支付将不被归类为股息；类似地，关于参与利润的贷款支付的利息也不符合股息定义。
Other: In order to qualify for dividend distribution, the right cannot be a debt claim, and the holder must participate in the profits. As a result, payments from convertible bonds will not be classified as dividends; Similarly, interest paid on loans that participate in profits does not meet the definition of dividends.

例如，考虑国家A和B之间的双边税收协定，股息条款与OECD模型公约完全相同。国家A的DEF公司向国家B的XYZ公司贷款1亿美元，年利率6%。此外，作为债券持有人，DEF有权从XYZ的年度营业额中分享2%的利润。在这一年，XYZ的年度营业额为4000万美元。
For example, consider a bilateral tax treaty between countries A and B, where the dividend clause is exactly the same as the OECD model convention. The DEF company in country A borrowed US$100 million from the XYZ company in country B at an interest rate of 6% per annum. In addition, as a bondholder, DEF is entitled to a share of 2% of the profit from XYZ's annual turnover. During the year, XYZ had an annual turnover of $40 million.

2. 第11条：利息
2. Article 11: Interest

利息的条款与股息类似。以下是相关概念：
The terms of interest are similar to dividends. Here are the related concepts:

本国对流入利息的征税权：本国对流入利息有无限制的征税权。第11.1条规定：
The right to tax inflow interest in the country: The country has an unlimited right to tax the inflow interest. Article 11.1 provides:

“在一缔约国（例如中国）产生并支付给另一缔约国（例如英国）居民的利息，可以在该另一国（英国）征税。”
"Interest accrued in one Contracting State (e.g. China) and paid to residents of another Contracting State (e.g. United Kingdom) may be taxed in that other Contracting State (United Kingdom)."

“支付的利息”含义广泛，包括已支付的利息、根据合同应支付的利息等。是否征税取决于该国的国内法。
"Interest paid" has a broad meaning and includes interest paid, interest payable under the contract, etc. Whether or not it is taxed depends on the country's domestic law.

📜 OECD与UN模型下的税收原则
📜 Taxation principles under the OECD and UN models

1. OECD模型公约
1. OECD Model Convention

1.1 利息的征税权
1.1 Right to tax interest

根据OECD模型公约第11条：
According to Article 11 of the OECD Model Convention:

“然而，产生于缔约国（例如，中国）的利息也可以根据该国（中国）的法律在该国征税，但如果利息的实际受益人是另一缔约国（例如，英国）的居民，则征收的税不得超过利息总额的10%。”
"However, interest arising in a Contracting State (e.g., China) may also be taxable in that State (China) under the laws of that State (China), but if the actual beneficiary of the interest is a resident of another Contracting State (e.g., the United Kingdom), the tax levied may not exceed 10% of the total amount of interest."

重要性：该条款限制源国对境外利息的征税权，且如果源国的国内法不对境外利息征税，则税务机关不能仅依此条款征收预扣税。例如，香港不对境外利息征收预扣税，因此香港税务局不能引用第11.2条征收预扣税。
Importance: This clause restricts the source country's right to tax foreign interest, and if the source country's domestic law does not tax foreign interest, the tax authority cannot levy withholding tax on this clause alone. For example, Hong Kong does not levy withholding tax on foreign interest, so the Hong Kong Inland Revenue Department cannot invoke section 11.2 to levy withholding tax.

1.2 “利息”的定义
1.2 Definition of "Interest".

根据OECD模型公约第11条第3款的定义：
As defined in Article 11(3) of the OECD Model Convention:

“在本条中，“利息”是指来自各种债权的收入，无论是否由抵押担保，无论是否包含参与债务人利润的权利，特别是来自政府证券和债券或公司债务的收入，包括附加于此类证券、债券或公司债务的溢价和奖金。因逾期支付而产生的罚款不被视为本条款下的利息。”
For the purposes of this article, "interest" means income derived from claims of all kinds, whether secured by a mortgage or not, whether or not including a right to participate in the profits of the debtor, in particular income derived from government securities and bonds or corporate debt, including premiums and bonuses attached to such securities, bonds or corporate debt. Penalties incurred for late payment shall not be deemed interest under this clause. ”

重要点：
Important points:

“各种债权”的定义非常广泛，显然包括现金存款及以货币形式担保的证券、政府证券、债券和公司债务。
The definition of "claims of all kinds" is very broad and clearly includes cash deposits and securities, government securities, bonds and corporate debts secured in monetary form.

逾期支付的罚款或附加费不被视为利息（因此不能享受条约利益）。OECD模型公约的评论（第11.22段）允许缔约国在双边公约中省略第11.3条的最后一句，并将罚款视为利息。
Late payment of fines or surcharges is not considered interest (and therefore does not benefit from the treaty). The Commentary on the OECD Model Convention (paragraph 11.22) allows States Parties to omit the last sentence of Article 11.3 in bilateral conventions and treat the penalty as interest.

2. 版权的征税权
2. Taxing rights of copyright

2.1 OECD模型下的版权征税权
2.1 Copyright taxing rights under the OECD model

根据OECD模型公约第12条：
According to Article 12 of the OECD Model Convention:

“产生于缔约国（例如，中国）并由另一缔约国（例如，德国）的居民实际拥有的版权，只应在该其他国家（例如，德国）征税。”
"Copyright arising in a Contracting State (e.g., China) and actually owned by a resident of another Contracting State (e.g., Germany) shall only be taxed in that other country (e.g., Germany)."

重要性：如果根据OECD模型编制的双重税收协定（DTA）没有修改，仅有居住国有权对版权进行征税，而源国无权征税。例如，美国与英国于2001年签署的DTA遵循OECD模型。
Why it matters: If a double tax treaty (DTA) based on the OECD model is not amended, only the country of residence has the right to tax copyright, not the country of origin. For example, the DTA signed between the United States and the United Kingdom in 2001 follows the OECD model.

2.2 UN模型下的版权征税权
2.2 Copyright taxing rights under the UN model

注意：大多数亚太国家（例如，香港/中国DTA）及其他一些DTA（例如，美国/法国DTA）不遵循OECD模型，而是采用UN模型。根据UN模型，除了居住国外，还将有限的征税权分配给源国（类似于OECD模型下的红利/利息）。
Note: Most APAC countries (e.g., Hong Kong/China DTA) and some other DTAs (e.g., US/France DTA) do not follow the OECD model, but rather the UN model. According to the UN model, limited taxing rights are allocated to the source country in addition to the foreign country of residence (similar to dividends/interest under the OECD model).

示例：香港/中国DTA第12条第1款和第2款规定：
Example: Article 12(1) and (2) of the Hong Kong/China DTA provides:

“1. 产生于一方（香港）并支付给另一方（中国）居民的版权可在该另一方（中国）征税。（这部分与OECD模型相同） 2. 然而，该版权也可在产生地（香港）根据该地的法律征税，但如果版权的实际受益人是另一方（中国）的居民，则征收的税不得超过版权总额的7%。两方的主管当局应通过相互协议确定这种限制的适用方式。”（这部分遵循UN模型）
“1. Copyright that arises in one party (Hong Kong) and is paid to residents of the other party (China) can be taxed in that other party (China). (This part is the same as the OECD model)2 However, the copyright can also be taxed in the place where it arose (Hong Kong) in accordance with the laws of that place, but if the actual beneficiary of the copyright is a resident of the other party (China), the tax levied may not exceed 7% of the total amount of the copyright. The competent authorities of the two parties shall determine, by mutual agreement, the manner in which such restrictions apply. (This part follows the UN model).

3. 版权的定义
3. Definition of Copyright

版权的定义：在每个DTA中都有版权的定义，OECD模型下为第12.2条，UN模型下为第12.3条。例如，香港/中国DTA第12.3条规定：
Definition of copyright: There is a definition of copyright in each DTA, Article 12.2 under the OECD model and Article 12.3 under the UN model. For example, Article 12.3 of the Hong Kong/China DTA states:

“在本条中，“版权”是指以任何形式接收的任何款项，作为使用或使用任何文学、艺术或科学作品的版权（包括电影、广播电影、录音带等）或使用、或使用工业、商业或科学设备的对价（有形资产、可动产的使用）或有关工业、商业或科学经验的信息的对价。”
For the purposes of this Article, "Copyright" means any payment received in any form as consideration for the use or use of copyright in any literary, artistic or scientific work (including motion pictures, radiographic films, audio tapes, etc.) or for the use of, or use of, industrial, commercial or scientific equipment (tangible assets, use of movable property) or information about industrial, commercial or scientific experience. ”

3.1 香港/中国DTA下的红利、利息与版权
3.1 Dividends, Interest and Copyright under the Hong Kong/China DTA

总结：香港/中国DTA采用OECD模型处理红利和利息，而采用UN模型处理版权。适用的预扣税率总结如下：
Summary: The Hong Kong/China DTA uses the OECD model to deal with dividends and interest, while the UN model uses the UN model to deal with copyright. The applicable withholding tax rates are summarized below:

4. 资本收益的征税权
4. The right to tax capital gains

4.1 概述
4.1 General

根据香港/中国DTA第13条，除非另有说明，所有财产转让（销售/转让等）所产生的收益均分配给居住国。香港/中国DTA第13.6条规定：
In accordance with Article 13 of the Hong Kong/China DTA, unless otherwise stated, the proceeds arising from all transfers of property (sale/transfer, etc.) are distributed to the country of residence. Article 13.6 of the Hong Kong/China DTA provides:

“来自转让任何财产的收益，除第1至第5段所述的财产外，仅在转让人居住的一方征税。”
"Proceeds arising from the transfer of any property, other than those referred to in paragraphs 1 to 5, are taxed only on the party in which the assignor resides."

4.2 不动产公司股份的转让
4.2 Transfer of shares in a real estate company

关键点：根据香港/中国DTA第13.4条，若公司资产的50%以上直接或间接来自位于源国的不动产，则源国有权征税。
Key takeaway: According to Article 13.4 of the Hong Kong/China DTA, the source country is entitled to tax if more than 50% of the company's assets are derived directly or indirectly from immovable property located in the source country.

注意：不论Frying Pan是否为实际受益人，版权支付都需按6%的增值税（营业税）缴纳，因为香港/中国DTA不涵盖营业税。
Note:Copyright payments are subject to 6% VAT (sales tax) regardless of whether Frying Pan is the actual beneficiary or not, as the Hong Kong/China DTA does not cover business tax.

📈 股权处置的税务分析
📈 Tax analysis of equity disposals

1. 土地丰富公司（Land-Rich Company）的处置
1. Disposal of the Land-Rich Company

“土地丰富公司是指在处置股份时，其价值超过50%直接或间接来源于不动产的公司。”
"A land enrichment company is a company whose value at the time of disposal of shares is derived directly or indirectly from real estate."

税收原则
Principles of taxation

股份处置的税务权利：不论公司注册地或经营地，关键在于不动产的所在地。
Tax rights for the disposal of shares: Regardless of the place of incorporation or place of business, the key is the location of the immovable property.

相关案例：根据2010年75号公告，若某国（新加坡）的居民持有某公司股份，而该公司的价值超过50%来源于位于另一国（中国）的不动产，则不论该公司注册在哪一国，另一国（中国）有权对该股份处置所得征税。
Related Case: According to Announcement No. 75 of 2010, if a resident of a country (Singapore) holds shares in a company whose value exceeds 50% of the company's source from immovable property located in another country (China), the other country (China) is entitled to tax the income from the disposal of the shares, regardless of the country in which the company is incorporated.

处置分类
Disposal classification

土地丰富公司的定义：若公司在处置股份的三年内，其资产中不动产的比例超过50%，则该公司被视为土地丰富公司。
Definition of a Land Enrichment Company: A company is considered a Land Enrichment Company if it has more than 50% of its assets in real estate within three years of the disposal of its shares.

2. 非土地丰富公司的股份处置
2. Disposal of shares in non-land enrichment companies

税收权利依据
Tax Entitlement Basis

第13条第5款：若股份持有者在处置前12个月内，持有该公司不低于25%的股份，则有权在源国征税。
Article 13.5: The holder of shares is entitled to taxation in the country of origin if he or she held not less than 25% of the shares of the company within 12 months prior to the disposal.

第5条第二协议：进一步解释“25%持股”的定义。
Article 5 Second Agreement: Further explanation of the definition of "25% shareholding".

处置注意事项
Disposal precautions

税收权利的分配：若公司位于源国，则税收权利归源国。例如，若香港居民处置中国公司股份，税收权利归中国。
Distribution of tax rights: If the company is located in the source country, the tax rights go to the source country. For example, if a Hong Kong resident disposes of shares in a Chinese company, the tax rights will vest in China.

“参与”定义：此处所指的“参与”是指股份持有者在12个月内的持股比例，而非处置的股份百分比。
Definition of "Participation": "Participation" here refers to the percentage of shares held by the holder of the shares over a 12-month period, not the percentage of shares disposed of.

3. 示例分析：公司A的处置案例
3. Example Analysis: Company A's Disposal Case

投资结构概述
An overview of the investment structure

处置收益分析
Disposal benefit analysis

1. 出售公司B的收益（HK$15百万）
1. Proceeds from the sale of Company B (HK$15 million).

适用条款：根据现有信息，公司B为香港公司，因此第13条第5款不适用。
Applicable Terms: Based on the available information, Company B is a Hong Kong company and therefore paragraph 5 of Article 13 does not apply.

第13条第6款：如无信息表明公司B为上市公司，则第13条第6款不适用。
Article 13, paragraph 6: Article 13, paragraph 6 does not apply if there is no information indicating that Company B is a public company.

第13条第4款：公司C为土地丰富公司，间接持有不动产，因此公司B也被视为土地丰富公司。
Article 13.4: Company C is a land enrichment company and indirectly holds immovable property, so company B is also considered a land enrichment company.

结论：中国有权对HK$15百万的处置收益征税，香港不征收资本利得税。
Conclusion: China has the right to tax HK$15 million of disposal gains, and Hong Kong does not levy capital gains tax.

2. 出售公司D的收益（HK$3百万）
2. Proceeds from the sale of Company D (HK$3 million).

适用条款：根据公司D的情况，满足第13条第5款的条件。
Applicable Provisions: In the case of Company D, the conditions of Article 13, paragraph 5 are met.

结论：中国有权对HK$3百万的处置收益征税，香港不征收资本利得税。
Conclusion: China has the right to tax HK$3 million on disposal gains, and Hong Kong does not levy capital gains tax.

3. 出售公司D的剩余股份收益（HK$10百万）
3. Proceeds from the sale of the remaining shares of Company D (HK$10 million).

适用条款：处置后持股比例未超过25%，因此不满足第13条第5款的条件。
Applicable provisions: The shareholding ratio does not exceed 25% after disposal, and therefore does not meet the conditions of Article 13, paragraph 5.

结论：香港对HK$10百万的处置收益有征税权，中国无法征税。
Conclusion: Hong Kong has a taxing right over HK$10 million disposal gains, which cannot be taxed in China.

4. 税收筹划与“实质所有权”
4. Tax planning and "substantial ownership".

税收筹划定义
Tax Planning Definition

“税收筹划是指跨国企业通过设立中介控股公司，利用较有利的跨境税收待遇，来享受较低的预扣税率。”
"Tax planning refers to the establishment of an intermediary holding company by multinational enterprises to take advantage of more favorable cross-border tax treatment to enjoy a lower withholding tax rate."

实例分析
Case study

税收筹划通常涉及在有利税收协定（DTA）国家设立公司，利用该国与源国的税收协定。
Tax planning typically involves setting up a company in a favourable tax treaty (DTA) country, taking advantage of that country's tax treaty with the source country.

以上内容涵盖了股权处置中的税务分析，特别是土地丰富公司与非土地丰富公司的税收权利，以及相关条款的适用情况。
The above covers the tax analysis in the disposal of shares, in particular the tax rights of land enrichment companies and non-land enrichment companies, as well as the application of relevant provisions.

🏛️ 税收协定和受益所有权
🏛️ Tax treaties and beneficial ownership

“税收协定（DTA）是国家之间以避免双重征税和防止逃税为目的而签订的协议，确保在不同司法管辖区之间的税收公平。”
"A tax treaty (DTA) is an agreement between countries for the purpose of avoiding double taxation and preventing tax evasion, ensuring tax fairness between different jurisdictions."

税收协定的应用情况
Application of tax treaties

在某些情况下，居住国与来源国之间可能没有签订税收协定，或者签订的税收协定不如居住国与中介公司所在的司法管辖区之间的税收协定优惠。例如：
In some cases, there may be no tax treaty between the country of residence and the country of origin, or the tax treaty may not be as favourable as the tax treaty between the country of residence and the jurisdiction where the intermediary is located. For example:

没有税收协定：比如英属维尔京群岛（BVI）与中国没有税收协定，因此如果BVI控股公司直接持有中国公司，则无法申请任何税收协定优惠。
No tax treaty: For example, the British Virgin Islands (BVI) does not have a tax treaty with China, so if the BVI holding company directly holds the Chinese company, it cannot claim any tax treaty benefits.

不如中介公司所在国的税收协定优惠：例如，根据中国和美国的税收协定，股息的预扣税率为10%。若美国公司在香港设立中介控股公司，则从中国公司到香港公司的股息可以享受5%的较低预扣税率。
Not as favourable as the tax treaty in the country where the intermediary company is located: for example, under the tax treaty between China and the United States, dividends are subject to a withholding tax rate of 10%. If a U.S. company sets up an intermediary holding company in Hong Kong, dividends from a Chinese company to a Hong Kong company can enjoy a lower withholding tax rate of 5%.

税收协定滥用与反避税条款
Tax treaty abuse and anti-avoidance provisions

根据经济合作与发展组织（OECD）2015年发布的《BEPS最终报告》第六项行动，税收协定滥用，特别是税收协定购物，被视为基础侵蚀与利润转移（BEPS）问题的重要来源。为了应对这一问题，许多国家制定了国内立法以打击税收协定购物，或在相关的税收协定中包含反税收购物条款。
According to Action 6 of the Organisation for Economic Co-operation and Development (OECD) Final Report on BEPS published in 2015, tax treaty abuse, particularly tax treaty shopping, is seen as a significant source of base erosion and profit shifting (BEPS) problems. In response, many countries have enacted domestic legislation to combat treaty shopping, or include anti-tax shopping provisions in relevant tax treaties.

香港/中国税收协定的反避税条款示例
Example of anti-avoidance provisions in a Hong Kong/China tax treaty

根据香港/中国税收协定第四协议的第4条：
Pursuant to Article 4 of the Fourth Agreement of the Hong Kong/PRC Tax Agreement:

“与本安排的第10、11、12和13条有关，如果所获得的利益的创建或处置是由任何人以利用这些条款为主要目的造成的，则该条款不适用。”
"In relation to sections 10, 11, 12 and 13 of this arrangement, this provision shall not apply if the creation or disposition of the benefit obtained is caused by any person whose main purpose is to exploit these provisions."

然而，第四协议下的上述反避税条款在第五协议的第6条中被进一步废除，并引入了新的第24A条，其目的是使税收优惠的资格符合2017年OECD模型公约的要求：
However, the above-mentioned anti-avoidance provisions under the Fourth Agreement were further repealed in Article 6 of the Fifth Agreement and a new Article 24A was introduced, the purpose of which is to make the eligibility of tax incentives in line with the requirements of the 2017 OECD Model Convention:

“尽管本安排的其他条款，若合理得出结论认为，获得该利益是导致该利益的任何安排或交易的主要目的之一，则不应授予该利益，除非证明在这些情况下授予该利益符合本安排的相关条款的目的。”
"Notwithstanding the other provisions of the Arrangement, the benefit shall not be granted if it is reasonably concluded that the acquisition of the benefit is one of the primary purposes of any arrangement or transaction giving rise to the benefit, unless it is proved that the grant of the benefit in those circumstances is consistent with the purpose of the relevant provisions of the Arrangement."

受益所有权的概念
The concept of beneficial ownership

根据OECD模型的第10.2条（股息）、第11.2条（利息）和联合国模型的第12.2条（特许权使用费），这些条款限制来源国对相关支付的征税权，仅限于受益所有权归属于居住国居民的支付。
According to Articles 10.2 (Dividends) and 11.2 (Interest) of the OECD Model and Article 12.2 (Royalties) of the UN Model, these provisions limit the right of the source country to tax the relevant payments to those where the beneficial ownership is attributable to residents of the country of residence.

受益所有权的关键点
Key points of beneficial ownership

如果支付给居住在税收协定有利的司法管辖区的居民，其身份为他人的代理或提名人，则该代理或提名人无权享受税收协定的优惠，真正的受益所有者应申请该优惠。
If paid to a resident residing in a jurisdiction with a favorable tax treaty and who is acting as an agent or nominee of someone else, the agent or nominee is not entitled to the tax treaty benefit and the bona fide beneficial owner should apply for the credit.

如果支付给的居民被视为导管公司（即没有商业实质的公司），则该导管公司无权享受税收协定的优惠。真正的受益所有者如果满足条件，可能有资格获得税收优惠。
If the resident to whom the payment is made is considered a conduit company (i.e. a company with no business substance), the conduit company is not entitled to tax treaty benefits. Bona fide beneficial owners may be eligible for tax benefits if they meet the conditions.

示例：税收购物和受益所有权
Examples: Tax purchases and beneficial ownership

示例5：
Example 5:

公司A是一家美国公司，计划在中国设立一家全资外商独资企业（WFOE）进行生产活动。投资途径有两个选项：
Company A is a U.S. company that plans to set up a wholly owned wholly foreign-owned enterprise (WFOE) in China for production activities. There are two investment options:

选项B的优势：
Advantages of Option B:

从WFOE到公司B的股息可以享受5%的较低预扣税率，而根据中美税收协定，适用的预扣税率为10%。
Dividends from the WFOE to Company B are subject to a lower withholding tax rate of 5%, compared to the applicable withholding tax rate of 10% under the U.S.-China tax treaty.

公司A可以通过出售公司B的股份间接处置对WFOE的投资，从而避免在直接转让WFOE股份时可能被中国税务机关征税的资本利得。
Company A can indirectly dispose of its investment in the WFOE by selling the shares of Company B, thereby avoiding capital gains that may be taxed by the Chinese tax authorities upon the direct transfer of the WFOE shares.

除了税收优势外，还有其他非税收优势，例如香港有更好的法律体系、没有外汇管制、更国际化以及良好的专业支持等。
In addition to the tax advantages, there are other non-tax advantages, such as Hong Kong has a better legal system, no foreign exchange controls, more internationalization, and good professional support.

问题：选项B现在是否仍然可行？中国税务机关可能会采取什么措施？
Question: Is option B still viable now? What measures might the Chinese tax authorities take?

从国际税收的角度看，如果公司B实际是WFOE股份和股息的受益所有者，并具有实质商业活动（例如在香港有员工、办公室等），则上述税收优惠仍可能实现。然而，如果公司B仅是一个没有商业实质的中介控股公司（如在香港的会计事务所注册的办公室，没有员工，唯一的商业活动是持有WFOE的股份等），中国税务机关（国家税务总局，SAT）可能视此结构为“税收购物”，并拒绝相关的税收优惠。
From an international tax perspective, the above tax benefits may still be realised if Company B is actually the beneficial owner of WFOE shares and dividends and has substantial business activities (e.g. employees, offices, etc. in Hong Kong). However, if Company B is only an intermediary holding company with no commercial substance (e.g. an office registered with an accounting firm in Hong Kong, no employees, and the only business activity is holding shares in the WFOE, etc.), the PRC tax authorities (State Administration of Taxation, SAT) may consider this structure as a "tax purchase" and reject the relevant tax incentives.

中介公司位于非税收协定国家的情况
Where the intermediary company is located in a non-tax treaty country

如果居住国（例如香港）的一名居民在非税收协定国家（例如开曼群岛）设立中介控股公司，居住国的居民能否根据税收协定申请税收优惠？
If a resident of the country of residence (e.g. Hong Kong) sets up an intermediary holding company in a non-tax treaty country (e.g. Cayman Islands), can the resident of the country of residence claim tax benefits under the tax treaty?

在这种情况下，居住国的居民能否申请税收优惠将取决于支付是否为“支付给”受益所有者。根据OECD模型关于股息和利息的规定，以及联合国模型关于特许权使用费的规定，享受税收优惠的条件包括：
In this case, whether a resident of the country of residence can claim a tax benefit will depend on whether the payment is made "to" the beneficial owner. According to the OECD model for dividends and interest, and the UN model for royalties, the conditions for tax incentives include:

接收者是受益所有者；
The recipient is the beneficial owner;

相关支付是支付给受益所有者的。
The relevant payment is made to the beneficial owner.

通常，由来源国的税务机关决定支付是否被视为“支付给”受益所有者，在大多数情况下，来源国会拒绝税收优惠，因为：
Typically, it is up to the tax authority of the source country to decide whether the payment is considered "paid to" the beneficial owner, and in most cases, the source country denies the tax preference because:

接收者不是受益所有者；
The recipient is not the beneficial owner;

支付不是支付给真正的受益所有者。
The payment is not made to the real beneficial owner.

示例6：Donut公司
Example 6: Donut Company

Donut公司是一家香港税务居民，在英属维尔京群岛拥有一家子公司。该BVI中介控股公司拥有中国的一家WFOE。在2026年，WFOE向BVI支付了5,000,000美元的股息。在这种情况下，Donut公司是否可以向中国税务机关申请根据香港/中国税收协定以5%的较低预扣税率征税？
Donut is a Hong Kong tax resident with a subsidiary in the British Virgin Islands. The BVI intermediary holding company owns a WFOE in China. In 2026, the WFOE paid a dividend of $5,000,000 to the BVI. In this case, can Donut apply to the Chinese tax authorities for a lower withholding rate of 5% under the Hong Kong/China tax treaty?

回答：
Reply:
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税收支付比较表
Tax Payment Comparison Table

收入类型及预扣税率表
Income type and withholding tax schedule

📊 税收权利分配
📊 Allocation of tax rights

税收权利概述
Overview of tax rights

“税收权利的分配是确定不同国家对收入和财产征税的权利的关键。”
"The distribution of tax rights is key to determining the rights of different countries to tax income and property."

税收类别与权利分配
Tax Categories and Distribution of Rights

财产类型与征税权利
Types of property and taxing rights

特殊财产与征税权利
Special Property and Tax Rights

补充条款
Supplemental Terms

第1号议定书第2段
Paragraph 2 of Protocol No. 1

第2号议定书第4条
Article 4 of Protocol No. 2

第5号议定书第4条
Article 4 of Protocol No. 5

准备人：牛顿·舜
Prepared by: Newton Shun