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世界贸易组织(WTO)非歧视原则由最惠国待遇原则和国民待遇原则两大部分组成,这两大原则也是WTO法律体系的基石。非歧视原则是人员、资本和服务得以自由流动的基石,税收政策对贸易自由化也具有重要影响。为了打击日益严重的跨国逃避税现象,国际社会采取了各种措施予以应对,但也增加了识别税收歧视和贯彻非歧视原则的难度。本文结合阿根廷金融服务案,讨论非歧视原则在国际税法领域适用的重点和难点。希望我国通过积极利用国际税收协定,关注国家在国际条约中的承诺,推动国内法更新,实现保护纳税人(特别是非税收居民纳税人)的合法权益和打击跨国逃避税两大目标的平衡。
The principle of non-discrimination of the World Trade Organization (WTO) consists of two parts: the most-favored-nation treatment and the principle of national treatment. These two major principles are also the cornerstone of the WTO legal system. The principle of non-discrimination is the cornerstone of the free flow of people, capital and services. Taxation policies also have a major impact on trade liberalization. In order to combat the increasingly serious cross-border evasion tax, the international community has taken various measures to cope with it, but it also increases the difficulty of identifying tax discrimination and implementing the principle of non-discrimination. This article, combined with the case of the Argentine Financial Services, discusses the key and difficult points that apply the principle of non-discrimination in the field of international tax law. We hope that by actively using the international tax treaties, our country pays attention to the state’s commitments in international treaties, promotes domestic law updates, and realizes the balance between the two objectives of protecting the legitimate rights and interests of taxpayers (especially non-tax resident taxpayers) and cracking down transnational evasion taxes.