The Research On Application Of Permanent Establishment Under The Cross-border E-commerce

This new type of international trade,cross-border e-commerce mode brought impact to the current international tax law system,especially for residents is used to determine the permanent establishment principle and the source of tax revenue jurisdiction distribution caused by severe challenges.A standing body definition of cross-border e-commerce mode,national tax law scholars,the tax authorities and relevant international organizations have put forward solutions,trying to build a new rule of distribution of rights and interests of international tax.Our country should actively involved in the establishment of new international rules,in order to safeguard our country's tax rights to discourse.Based on the two cross-border electricity jingdong and amazon overseas business model as the breakthrough point,applicable to both in current international tax treaty permanent institution decides that the rules of the empirical analysis,and then discusses the international community to put forward all kinds of solutions as well as the OECD in the BEPS action plan report put forward the standing body of the feasibility of the modified scheme.On this basis,the author thinks the BEPS action plan modification scheme is of great significance,but in our country can't copy blindly,but should be based on China's national conditions,with "real economy" as the core to build permanent institution decides that the rules,both need to improve the domestic law,also need to strengthen communication and coordination with the rest of the world.Considering our country in cross-border e-commerce trade has gradually developed into the electronic commerce in the exporting countries,so in domestic law revision and bilateral tax treaty negotiations,to change the past only pay attention to the maintenance of the concept of source of tax revenue jurisdiction.And shall be signed in with other countries according to our country in the process of the bilateral tax agreement is different,the position of the specific analysis of how to maintain our country's tax benefit,at the same time for our country export cross-border electricity business enterprise conduct overseas business remove obstacles,create a fair tax environment.