发达国家和发展中国家之间的双重税收条约中的双边税收竞争
Kunka Petkova1, Andrzej Stasio2, Martin Zagler3
1German Federal Ministry of Finance, Wilhelmstraße 97, 10117 Berlin, Germany.
概括
发展中国家通过双边税收条约参与税收竞争,降低特定投资者的源头税率. 这一自1990年以来的战略影响了全球的税收政策.
科学领域:
- 经济学 经济学 经济学
- 国际金融 国际金融
- 公共政策 公共政策
背景情况:
- 对被动收入的源头税率在国际税收中至关重要.
- 双重征税条约 (DTT) 的目的是防止双重征税,促进跨境投资.
- 自1990年以来,全球税收政策和投资流动发生了重大变化.
研究的目的:
- 调查税收竞争对DTT中扣留税率的影响.
- 区分传统的税收竞争和通过DTTs促进的双边税收竞争.
- 在涉及发达国家和发展中国家的DTT中实证分析扣税税率之间的关系.
主要方法:
- 经验分析了900多个双重税收条约.
- 专注于四种类型的源头税率被动收入.
- 从1990年起对税收条约数据的统计检查.
主要成果:
- 自1990年以来,源头税的平均税率有记录下来的下降.
- 双边税收竞争的证据,在这种情况下,针对特定投资者的来源降低了税率.
- 发展中国家与特定投资来源国在扣留税率方面表现出积极的关系.
结论:
- 税收条约允许一种独特的双边税收竞争形式,与传统模式不同.
- 发展中国家积极使用DTT,通过有针对性的减税率来争夺外国投资.
- 这些发现支持了这样一个假设:税收竞争会影响国际税收协定中的源头税率.
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