Qualification of Taxable Entities and Treaty Protection

Cahiers de Droit Fiscal International, Vol. 99b, pp.219-233, 2013

Posted: 29 Jul 2014 Last revised: 12 Sep 2014

Date Written: December 31, 2013

Abstract

This report was prepared for the 2014 International Congress of the International Fiscal Association. The general reporters for the Congress asked IFA branches around the world to prepare a report designed to provide information on how countries address (1) the question of when domestic and foreign entities are treated as transparent or taxable and (2) conflicts between different countries’ treatment of entities as transparent or taxable for treaty purposes. This report constitutes the IFA P.R.C. Branch’s submission to the general reporters.

The report is divided into two sections. The first section of the report provides a general description of how both domestic and foreign entities are classified under P.R.C. enterprise income tax law. The second section of the report focuses on how the China deals with conflicts in entity classification when applying tax treaties. This section of the report consists of an analysis of a series of different scenarios posed by the general reporters to all IFA branches where different countries classify the same entity differently (i.e., one or more countries treat the entity as taxable while one or more other countries treat the entity as transparent).

Keywords: tax, treaty, taxable, transparent, entity, classification, hybrid

JEL Classification: K34, K20, H26, H25, H87

Suggested Citation

Zhou, Qiguang, Qualification of Taxable Entities and Treaty Protection (December 31, 2013). Cahiers de Droit Fiscal International, Vol. 99b, pp.219-233, 2013. Available at SSRN: https://ssrn.com/abstract=2471067

Qiguang Zhou (Contact Author)

Baker & McKenzie ( email )

Unit 1601, Jin Mao Tower
88 Century Avenue, Pudong
Shanghai, Shanghai 200121
China

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