Study On Legal Issues Of Bilateral Tax Agreements In Constructing The Belt And Road

Since China’s leaders proposed the Belt and Road initiative in 2013,the Belt and Road initiative has gradually evolved from concept to practice.Moreover,the Belt and Road,as a supplement to the existing global governance system,has also received support from most countries along the route.It brings important opportunities for the development of our country and the countries along the route.With the frequent economic and trade and investment exchanges along the Belt and Road,the corresponding cross-border tax problems are also increasing.In this regard,China and the countries along the route mainly resolve tax disputes,avoid tax evasion and other issues,through the signing of bilateral tax agreements to eliminate double taxation.However,in the face of the new international economic and trade situation,the existing bilateral tax agreements are signed too early,and some of the terms of the agreements are too principled or ambiguous,so that the role of the bilateral tax agreements cannot be fully exerted,which is not conducive to the smooth road of the Belt and Road.There are four chapters in the paper.The first chapter is an introduction.It mainly introduces the research purpose and significance of the paper,the domestic and foreign research review,research content,methods,and innovations and deficiencies.The second chapter is the current situation of bilateral tax agreements between China and countries along the Belt and Road.It is divided into three sections.The first section introduces the concept and characteristics of bilateral tax agreements.On the basis of understanding the development process of the two tax treaty models,we further analyze the theoretical basis of bilateral tax agreements and lay the foundation for the subsequent theoretical analysis.The second section introduces the signing of bilateral tax agreements between China and countries along the Belt and Road,as well as some contents of bilateral tax agreements and the role of bilateral tax agreements in the construction of the Belt and Road.This is to show the development status and importance of bilateral tax agreements between China and countries along the route.Section three is to analyze the impact of the “BEPS Multilateral Convention” on bilateral tax agreements and the main content adopted by our country,which has reference significance for the improvement of tax agreements.The third chapter is the analysis of the problems existing in the bilateral tax agreements between China and the Belt and Road countries.There are six sections(problems existing in the application of tax agreements by partnership enterprises,challenges already faced by permanent establishments,tax sparing not enough,the mutual agreement procedure not sufficient to resolve investment disputes comprehensively,the difficulty of the exchange of information system to deal with tax evasion,and the tax agreements needed to be adjusted according to the “Corona Virus Disease 2019” situation).This reveals the legal limitations of the bilateral tax agreements.The fourth chapter is the perfect proposal for the bilateral tax agreements signed between China and the countries along the Belt and Road.The first section analyzes the impact of new tax concepts on bilateral tax agreements.The second section through learning international experience,improve partnership status to apply bilateral tax agreements,strengthen the identification of permanent establishment,promote the signing and revision of tax sparing,appropriate introduction of compulsory binding arbitration,strengthen the exchange of information article,and increase the tax policy means to deal with unexpected events in the tax agreements.Through these measures,we will improve the content of the bilateral tax agreements between China and the countries along the route.The third section combines the development trend of tax agreement and the concept of growth-friendly tax,and puts forward the idea of constructing multilateral tax agreement in the Belt and Road region.