Identification Of "Employer" Under The 183-day Rule Of The OECD Model Convention And Commentaries

China has made great achievements in economy and trade.It now has already become the world's second largest economy and the world's largest trading nation.In future,with the steady growth of the national economy and the increasing development of China's foreign trade,international movement of persons,capital,goods and services with other countries will become more frequent and then add more complexity to the taxation of the income from transnational employment activities.Currently,many countries contract bilateral taxation agreements by reference to the OECD Model Tax Convention.The 183-day rule under the OECD Model is important in taxing employment income in relation to the short-term assignment of employees and the hiring-out of labor.However,there are different views on the interpretation of the undefined term “employer” that may lead to double taxation or double non-taxation.Chapter one of this thesis gives a brief introduction of the connotation and historical evolution of the 183-day rule.Then on the basis of relevant cases,recognition of the term “employer” under the 183-day rule has its own important legal significance that helps avoid international double taxation and double non-taxation.The first part of chapter two studies and compares the interpretation and recognition of the term “employer” in some countries' early domestic laws and judicial practices.The second part analyzes changes,modifications and updates of the term “employer” among the OECD Commentary 1992,a public discussion draft in 2004 and a revised public discussion draft in 2007.Those changes and modifications have certain influence on some countries' theoretical studies and practical cases.Based on the current laws and regulations of China about the explanation and recognition of the term “employer”,chapter three of this thesis puts forwards some suggestions from aspects of signing taxation agreements and improving domestic legislation.