國際稅法上利息所得之課稅

Taxation of Interest Income in the International Tax Law

在國際稅法上，有關利息所得之來源地判斷標準，OECD租稅協定範本統一採取「債務人居住地國原則」，以利息支付債務人居住地國，作為利息所得來源地國。OECD租稅協定範本為避免對於利息所得重複課稅，並防止國際租稅規避與逃漏稅，對於利息所得之課稅權歸屬，採取「稅收分享原則」，對於來源地國之課稅加以最高額度限制，以保留居住地國之課稅權，此乃基於締約國公平分享稅收之衡平考量。如果考量利息所得之計算應扣除相關成本費用，才能正確計算客觀淨額所得， 進行課稅， 以符合「量能課稅原則」，同時為維持「稅制競爭中立性原則」，在締結租稅協定時，亦可參考歐盟統一採取利息收益來源地國不課稅，而由利息受益者之居住地國課稅原則。

In the international tax law, the criteria for judging the source of the interest income, the OECD tax treaty model take the principle of ’debtor country of residence’. In order to avoid double taxation and to prevent international tax avoidance and evasion, in OECD Tax Agreement Model the principle of ’tax revenue sharing’ is applied to the taxation jurisdiction of interest income. The taxation rights of the country of intrest source income is limited. To retain the taxation rights of the State of residence, which is based on the equitable sharing of tax considerations by the treaty party. The calculation of interest income should be deducted from the relevant cost, in order to correctly calculate the objective net income, and to meet the ’principle of the ability to pay’. On the other hand, in order to maintain the ’principle of tax competition neutrality’, the tax treaty, may also refer to the EU Interest and license directive, and provide that interest income on the source countries are not taxable, and retain the taxation rights of interest payments in the beneficial owner’s State of residence.