On The General Anti-Avoidance Rules In Tax Treaties

Since the inconsistency of tax law of various countries and the incompleteness of international tax law,a large number of cross-border taxpayers use tax loopholes to avoid tax,which seriously erodes the tax base of many countries and violates the object and purpose of tax treaty.In order to prevent taxpayers from carrying out malicious tax planning,it is necessary to add Anti-Avoidance Rules into tax treaties,but relying solely on SAAR is not enough,SAAR has been unable to cope with those innovative,complicated and devious tax avoidances.In this context,it must add GAAR into tax treaties to deal with those unknown types tax avoidances.On GAAR,this article adopts historical research method,comparative analysis method,apart from the introduction and conclusion,this article is divided into four chapters.The first chapter is an overview of GAAR in tax treaties.First,it defines the concept of GAAR in tax treaties.Second,it elaborates the evolution process of GAAR in tax treaties.Finally,it analyzes the relationships between GAAR in tax treaties and GAAR in domestic tax law.The second chapter introduces the latest advancement of GAAR under the BEPS.First,it is an introduction about the Core Rule Action 6;Second,it elaborates on the implementation Tool Action 15;Finally,it is an explanation of OECD model.The third chapter combines the specific case with PPT.Through an in-depth analysis and study on the case,it is concluded that due to the uncertainty and inconsistency of PPT,the tax authority's discretionary right is too large and taxpayer's legitimate rights are seriously damaged.The fourth chapter is an analysis about Chinese tax treaty.It introduces the general situation of GAAR involved in tax treaty signed by China.Through the above analysis,relevant suggestions and measures are proposed.