作　　者： (李婉贞）;

机构地区： 安徽财经大学法学院,安徽蚌埠233030

出　　处： 《凯里学院学报》 2017年第4期57-60,共4页

摘　　要： 国际税收协定属于双边条约的范畴。由于协定的部分条款过于原则或模糊,双方的税务机关会因协定解释上的分歧而与纳税人产生争端。通常,税务机关基于税收主权以及《税收协定》第3.2条的规定,依据国内税法进行解释。但是,第3.2条自身作为协定的一部分,在适用中仍需做出解释。基于此,缔约双方的税务机关在坚决维护税收主权的前提下,仍需加强协商,明确第3.2条中"上下文"的范围以及"法律"的外延,力求解释结果的一致性,从而避免双重征税的情况出现。 International tax treaties fall within the scope of bilateral treaties. As a part of the terms of the agreements, it is too principled or vague ; the tax authorities of both sides will dispute the taxpayer because of differences in the interpretation of the agreement. Often, the tax authorities are based on the tax sovereignty and the provisions of Article 3.2 of the Tax Agreement, according to the domestic tax law. However, article 3.2 itself, as a part of the agreements, still needs explaining in its application. On the basis of this, the tax authorities of both Contracting Parties still need to strengthen the consultation under the premise of resolutely safeguarding the tax sovereignty, clarify the scope of ＂context＂ in Article 3.2 and the extension of ＂law＂ , and try to explain the consistency of the results so as to avoid double sign Tax situation appears.

关 键 词： 国际税收协定 专门解释规则 税收主权