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Research On The China-korea Taxation Treaty

Posted on:2015-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:Z C FangFull Text:PDF
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Signed in1994, the China-Korea Taxation Treaty is considered to have greatlycontributed to the economic development and the increase in trades between twocountries.But over the last10years,as the human resources and material exchanges aswell as the size of the trades between the two countries expanded, various issues that hadnot been considered at the time of concluding the treaty began emerging.Since the treatysigned in1994does not appropriately reflect such phenomena between the two countries,it no longer contributes to the full-scale expansion and advancement of the economicexchanges, becoming an obstacle.At present time,the research on bilateral tax agreement of China still stays on thelevel of the two models or the macroscopic command of certain content of theagreements, left the area of specific tax agreement untouched.By researching on theChina-Korea Taxation Treaty,it can contribute to the development of the China-KoreaTaxation.Just under this background,the author is to study the China-Korea TaxationTreaty.This study analyses the meaning,the structure and the principles two countriesinsisted on in contracting of the China-Korea Taxation Treaty,researches on the divisionof tax jurisdiction of the China-Korea Taxation Treaty,summarizes the measures ofavoidance of double taxation.This study compares the regulations of the treaty with twomodel treaties and the taxation laws of each country, and points out, and proposes animprovement plan of problems which the China-Korea Taxation Treaty has.In this study analyses the meaning,the structure of the China-Korea Taxation Treatyat first.Signed in1994, the China-Korea Taxation Treaty is considered to have greatlycontributed to the economic development and the increase in trades between twocountries.The China-Korea Taxation Treaty is mainly based on the OECD tax model, part used the provisions of the UN tax model,including the applicable scope, definition,method of income tax, to eliminate double taxation, special regulations andrules.Secondly,this study analyses the content of the China-Korea TaxationTreaty,researching on Scope of the Convention,Definitions,Taxation of income,Taxationof capital,Methods for elimination of double taxation and Special provisions.Thirdly,putforward problems existing in the China-Korea Taxation Treaty,for example,to cope withthe standing body of e-commerce stipulates the identified problems. For the provisions ofthe consultation process is relatively simple. No arbitration proceedings related content.Not good to the protection of the rights of taxpayers. Agreement on the provisions of theexchange of information need a modification. Increase the exchange of informationbetween the two countries. Fourthly,analysis the OECD tax model, UN tax model andother bilateral tax agreement in the arbitration procedure, exchange of tax informationand the provisions of the standing body issues on electronic commerce. It is concludedthat experience and enlightenment. At last, this study forecast the development trend offuture tax treaty, China and south China and South Korea have perfect tax treaty proposalis put forward.Researching on the the China-Korea Taxation Treaty and proposes an improvementplan of problems which the China-Korea Taxation Treaty has could contribute to twocountries’ economies,making two countries cooperate on more areas, preparing for thesigning of the China-Korea FTA in the near future.
Keywords/Search Tags:China-Korea Taxation Treaty, double taxation, OECD Model Treaty, TaxInformation Exchange
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