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在涉及三个国家重复征税问题时,各国间主要参照OECD范本和UN范本缔结的双边税收协定常会遇到选择适用上的困难。其中OECD范本第15条第2款c项中的雇主常设机构究竟应当适用雇员居民国与雇员从事受雇活动地国间缔结的双边税收协定来解释,还是应当适用雇员从事受雇活动地国与雇主居民国间缔结的双边税收协定来解释。本文认为后者既符合《维也纳条约法公约》的相关规定,也符合OECD范本第15条第2款c项的具体条款目的,因此具有合法性与合理性。
When it comes to the issue of double taxation in three countries, the bilateral tax treaties that are concluded mainly with reference to the OECD model and the UN model often encounter difficulties in the selection and application. Which of the OECD model Article 15, paragraph 2 (c) of the permanent employer should apply the employee resident state and employee engaged in the employment activities of the countries to conclude a bilateral tax treaty to explain, or should apply to employees engaged in the employment activities of the state and Bilateral tax treaties concluded between employers and residents. This paper argues that the latter is both legally and rationally consistent with the relevant provisions of the Vienna Convention on the Law of Treaties and with the specific clauses of Section 2c of Article 15 of the OECD Model.