BEPS时代的税收协定范本.pdf

PUBLIC LAW AND LEGAL THEORY RESEARCH PAPER SERIES PAPER NO. 411 LAW ECONOMICS RESEARCH PAPER SERIES PAPER NO. 14-012 FEBRUARY 2014 A MODEL TREATY FOR THE AGE OF BEPS REUVEN S. A VI-YONAH AND OZ HALABI THE SOCIAL SCIENCE RESEARCH NETWORK ELECTRONIC PAPER COLLECTION: HTTP ://SSRN.COM/ABSTRACT=2400024 FOR MORE INFORMATION ABOUT THE PROGRAM IN LAW AND ECONOMICS VISIT: HTTP ://WWW .LAW.UMICH .EDU/CENTERSANDPROGRAMS/LAWANDECONOMICS/PAGES/DEFAULT.ASPX DRAFT 5/21/14 A Model Treaty for the Age of BEPS Reuven S. Avi-Yonah1 Oz Halabi2 The OECD’s Base Erosion and Profit Shifting (BEPS) project promises to bring about the most fundamental changes in the international tax regime since its inception in the 1920s. The fundamental idea behind the various BEPS projects is that the OECD has fully embraced the idea that double non taxation can have as deleterious consequences as double taxation should be reconsidered.3 The BEPS Action Plan, adopted by the OECD in July 2013, sets an ambitious time table for the various items, which are supposed to be achieved either by September 2014 or at the latest by December 2015. While the Action Plan items generally require coordinated action to amend the domestic laws of the member states, the last item envisages an effort to draft a new multilateral tax treaty. This is likely to be a difficult and prolonged process, so in the meantime we would like to offer some tentative suggestions about how the current OECD model should be revised to address not just double taxation but also double non taxation. 1. Action 1