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Study On "Triangular Cases"

Posted on:2008-03-25Degree:MasterType:Thesis
Country:ChinaCandidate:Q NieFull Text:PDF
GTID:2166360215463121Subject:International Law
Abstract/Summary:PDF Full Text Request
With the international economic development, specific problems may therefore arise in situations where more than two States are involved. Triangular Cases studied in this dissertation mean cases involving more than two States (typically involving three States).Taxing Jurisdiction of these States may conflict with each other. Therefore, this situation may bring about International Double Taxation which will discourage enterprises from performing international investment. Besides, some enterprises may take advantage of triangular cases to avoid paying taxes. They utilize treaty shopping or tax relief provided by some States'domestic laws. Many States and international organizations have done research about triangular cases in order to solve international double taxation and tax avoidance came from triangular cases. However, China does not do any study on triangular cases.Author of this dissertation simply analyze triangular cases based on achievements of the international society (mainly OECD) and practice in many Countries.Triangular Cases can be divided into three main types: Permanent Establishment Triangular Cases, Dual Residence Triangular Cases and Real Estate Triangular Cases. All these triangular cases can lead to international double taxation and tax avoidance although conditions and solving methods are different.We use international tax treaties which include bilateral tax treaties and multilateral tax treaties to dispose of triangular cases problems. Bilateral tax treaties (Sometimes we call them double tax treaties because their principal task is to resolve double taxation) are the leading means in the international society to settle taxation problems. For the convenience of doing research, we assume in this dissertation that there is a bilateral tax treaty between each two countries. And, contents of the bilateral tax treaties are the same as contents of the OECD Model. This is because OECD has performing much study on triangular cases and the results of its research are helpful for us.Many people may ask that why we use multilateral tax treaties when we meet triangular cases. They suppose that multilateral tax treaty can settle double taxation or tax avoidance among three or more Countries simply and effectively. However, multilateral tax treaty has its own disadvantages. This dissertation provides some analysis on multilateral tax treaties'advantages and disadvantages. At last, the author here offers some suggestions to triangular cases in China. She wants to contribute to the study of international tax law in China.
Keywords/Search Tags:Bilateral Tax Treaty, Multilateral Tax Treaty, Triangular Cases, Permanent Establishment, International Double Taxation, Tax Avoidance
PDF Full Text Request
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