第二组-联合国范本与经合发范本的异同2003版

1、The similarity and difference between the OECD Model Treaty and the UN Model Treaty 经合发范本和联合国范本的异同比较,0121248 李解 0121240 涂文麒 0121223 张鑫 0121262 潘赓駪,Table of Contents,The OECD Model Treaty The UN Model Treaty The similarity between the OECD Model Treaty and the UN Model Treaty The difference between t

2、he OECD Model Treaty and the UN Model Treaty,The Organisation for European Economic Co-operation (OEEC) : formed in 1948 to administer American and Canadian aid in the framework of the Marshall Plan for the reconstruction of Europe after World War II. It started its operations on 16 April 1948. Foun

3、dation of the OECD: The Convention was signed in December 1960 and the OECD officially superseded the OEEC in September 1961.,History of the OECD Model Treaty,The OECD Model Treaty has a long history, beginning with early diplomatic treaties of the 19th century. These diplomatic treaties were extend

4、ed to cover income taxation once income taxation became significant in the early part of the 20th century. After the first world war, the league of nations commenced work on the development of a model treaty dealing exclusively with income tax.,The OECD Model Treaty(OECD范本),The OECD Model Treaty was

5、 first published, in draft form, in 1963.It was revised in 1977 and again in 1992. Updates were published in 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010 and 2014.,The Detailed Commentary,A detailed commentary, organized on an article by article basis, accompanies the OECD Model Treaty .,The OECD

6、Model Treaty favours capital exporting countries over capital importing countries.,The success of the OECD Model Treaty,The success of the OECD Model Treaty has been incredible. Virtually all existing bilateral tax treaties are based on the OECD Model Treaty . In some ways, however, the OECD Model T

7、reaty is a victim of its own success.,UN Model Treaty,the United Nations on between developed and developing countries to avoid double taxation agreement It is set by the United Nations group of experts It is published the model text of the international tax agreement signed in 1977,In 1967 the UN E

8、conomic and Social Council set up a special group of experts from both developed and developing countries a total of 18 representatives, study and formulate a model tax convention can be widely applicable to all countries or regions . Because they want to have more beenefits,In March 15, 2012, the U

9、nited Nations International Cooperation in tax affairs expert commission issued a formal UN Model Tax Convention (2011 Edition) to replace the template that was released in 1999.,New UN Model Treaty,(1) as the mutual consultation procedure and make the dispute cannot be settled, new templates provid

10、e compulsory arbitration for the need of the country (2) emphasized the importance of exchange of information agreement (3) to provide mutual assistance in tax rules for agreements,(4) to solve the problem of capital gains tax evasion which can produce (5) to solve the problem of independent persona

11、l service income tax,The similarity of the model,The UN Model Treaty is substantially similar to the OECD Model Treaty but includes some provisions that are not includes in the OECD Model Treaty.,Elimination of the double taxation . Most of the substantive provisions of the typical tax treaty are di

12、rected at the achievements of this goal. The prevention of fiscal evasion. This objective counterbalances the elimination of double taxation.,1、The objective of tax treaties.,Several ancillary objectives.,elimination of discrimination against foreign nationals and nonresidents. the exchange of infor

13、mation between the Contracting States. Provide certainty for taxpayers.,2、The structure of the OECD and UN is the same.,The Difference Between OECD Model Treaty And UN Model Treaty,Difference in Background. Difference in Specific Regulations. Difference in Details and principles. Others.,Difference

14、in Background., OECD Model Treaty： The history of OECD could trace back to the Marshall plan after the World War II. It reflect the necessary to develop international economics control world economics of big capitalist country. UN Model Treaty : The ECOSOC formally promulgated the UN Model Treaty in

15、 1980. It reflect the rise of the third world countries and the economics appeal of the developing countries.,Difference in Specific Regulations.,UN Model Treaty have 29 regulations, and the OECD Model Treaty have 30 regulations. The one more regulation is “Territorial extension”. Means the OECD Mod

16、el Treaty have more extensive applicability than UN Model Treaty in some situation.,Difference in Details and principles.,I. Fundamental differences between the two models The chief difference between the two models is that the UN model imposes fewer restrictions on the tax jurisdictions of the sour

17、ce countries, while the OECD model does not.,II. Differences in taxation of business income: 1. Scope of Permanent Establishment: UN defines an assembly line and supervisory activities conducted in connection with a building or an assembly line to be PE(Permanent Establishment) if it continues for a

18、t least 6 months in a 12-month period, while these two activities are not included in OECD.,2. Determining the Income Attributable to a PE: The UN Model Treaty employs a limited force-of-attraction principle, which states that if an enterprise has a PE in a Contracting State, it is taxable not only on the income earned through that PE but also on income derived in that state from the sale of products similar to those sold through the PE or from business activities similar to those activities conducted through the PE. The OECD Model Treaty, an enterprise is taxable only on the taxable