跨國電子商務環境下常設機構原則的存廢：美國、歐盟和OECD的實踐

Persistence or Abolishment?the Permanent Establishment in Transnational Electronic Commerce

跨國電子商務的特殊性質對傳統的來源地稅收管轄權和常設機構原則構成了挑戰。美國一方面將電子商務活動納入州權的徵稅範圍來製造實際困難，另一方面聯邦又明示不徵收網路稅，基本上廢除了常設機構原則。歐盟和OECD則都主張可按照傳統的常設機構原則徵稅，只是對常設機構的內涵作出調整，即以「居民」企業固定營業場所或「稅籍註冊登記」來擬制認定常設機構。雙方產生差異的根本原因在於不同的電子商務發展現狀以及不同的利益取向。

The particularity of transnational electronic commerce challenges the traditional principles of the source jurisdiction to tax and the permanent establishment. USA put the electronic commercial affaires into the competence of states to erect bars in reality on one hand, and expressively gave up internet taxation in federal level on the other hand, thus abolished the principle of permanent establishment fundamentally. European Union and OECD assert that tax be collected according to the traditional principle of permanent establishment, but with an adjustment in the content of permanent establishment, i.e., though a fiction based on fixed business place of “residential enterprise” or tax identifying registration. The underlying reasons between these two models lie in the different developing stages respectively, and the divergence in claims of interests.