Comparative Research On Tax Jurisdiction Between OECD And UN Model Convention

Since the 21st century, China’s position has undergone profound changes with the economic globalization. China has changed from attracting foreign investment to encouraging to "go out" and expanding overseas investment, from world factory to tworld market, then China will change its position when signing the bilateral tax treaties. When states sign bilateral tax treaties, they will mainly refer to two model conventions, which are the OECD model convention (Its full name is model convention with respect to taxes on income and on capital) and UN model convention(Its full name is model double taxation convention between developed and developing counties). But they are in different positions. OECD model convention is standing in the position of capital-exporting country and protecting tax interests of country of residence. And UN model convention is standing in the position of capital-importing country and protecting tax interests of source country. As a result, they have different provisions when dividing the tax jurisdiction on income and capital.With the change of China’s economic status, China is bound to adjust its tax jurisdiction. It is urgently needed to resolve the problem that how can china do to expand overseas investment-"go out" and protect its tax interests at the same time. This thesis will compare on the tax jurisdiction between OECD model convention and UN model convention based on this, and study deeply. The thesis is divided into five parts.The first part is an overview of international tax jurisdiction, including an overview of tax jurisdiction, defining the concept of international taxation jurisdiction, exercise, expounding the fundamental principle of OECD and UN model convention on international tax jurisdiction, and making an analysis of the necessity of comparing on the tax jurisdiction between OECD and UN model convention. The second part generalizes the legal consistencies between OECD and UN model convention on the tax jurisdiction, which reflect the Identical characteristics on the exercise and conflict solution of the tax jurisdiction, the principle of dividing the tax jurisdiction, and some provisions on the tax jurisdiction. The third part focuses on comparing different provisions between OECD and UN model convention on the tax jurisdiction, mainly in four aspects of business income, investment income, labor income and capital gains, and the differences reflect their different value. The fourth part analyzes the important differences in the tax jurisdiction between OECD and UN model convention on the basis of former, further discuss the reasons and then make the evaluation. The fifth part elaborates the influences on China’s tax jurisdiction, mainly from two aspects of China’s income tax laws and bilateral tax treaties, and then make suggestions for provisions of China’s tax jurisdiction in future.