論雙重居民身份的三角案情下雙重徵稅協定的適用

How to Apply Double Taxation Conventions in Triangular Cases Involving Dual Resident

個別國家的司法實踐，尤其是2008年OECD範本對第4條注釋第8.2段內容的修訂引發了各國學者對涉及雙重居民身份的三角案情的關注和討論。本文首先分析了雙重居民身份在三角案情下雙重徵稅協定適用困難的原因；其次對目前國際上爭論較為激烈的兩種解決方法進行了較為深入的剖析；最後結合中國相關稅收規定來探討我國在涉及雙重居民身份的三角案情下應當如何適用雙重徵稅協定。The Holland case and the amendment of 2008 OECD Model Convention commenary on Aritcle 4 were both concemed about triangular cases involving dual resident. This article aims to elaborate upon three issues; firstly, why double taxation conventions are difficult to apply in triangular cases involving dual resident? Secondly, what are the proposed solutions for such hard cases? Furthemore, the author will discuss the relevant rules in China's domestic law. It is argued that the second proposed solution might be the right way to move forward.