湖南工业大学学报:社会科学版2011，Vol.16Issue(5)：49-52,4.
浅议合伙企业跨国所得之课税
Analysis of Taxation of Partnership＇ s Transnational Incomes
摘要
Abstract
The double taxation treaty and local taxation law will be applied when we tax the transnational incomes of the partnership. Because of different regulations in states, different tax treatments to partnership will be adopted which result in some conflicts about the characterization of the incomes and double or no taxation. Therefore, we should study the resident qualification of the partnership, business profits and the special incomes by considering the double tax treaty and the local law of the contracting states in order to apply the double taxation treaty correctly and avoid the double and no taxation.关键词
双边税收协定/合伙企业/居民资格/企业利润/特别报酬/双重征税/不征税Key words
double tax treaty/partnership/resident taxation/no taxation qualification/partnership＇ s profits/special incomes/double分类
社会科学引用本文复制引用
黄素梅..浅议合伙企业跨国所得之课税[J].湖南工业大学学报:社会科学版,2011,16(5):49-52,4.基金项目
湖南省教育厅青年项目 （）
