稅收協定中以反避稅為目的的利益限制條款研究──發展現狀、理論依據及規則機制

The Limitation-on-benefits Provisions in Tax Treaties: Development, Theoretical Underpinnings and Mechanism of the Rule

在BEPS行動計畫的推動下，以防範擇協避稅為目的的利益限制條款成為了一項OECD推薦的反避稅規則，其重要性得到了顯著的提高，並且被越來越多的國家所採用。中國大陸的部分稅收協定中含有利益限制條款，並且中國大陸也在積極應對BEPS行動計畫，因而深入瞭解擇協避稅和利益限制條款，尤其是其背後的理論依據和設計理由，將有助於中國更好的理解、適用和評估這一規則，並更好的應對BEPS行動計畫。

As a result of the BEPS Action Plan, the limitation on benefits rule, which is aimed at preventing treaty shopping, has become an OECDrecommended rule. The importance of the rule has been significantly elevated, and an increasing number of countries have adopted this rule under the impact of the BEPS project. The limitation on benefits rule has been incorporated in five of the Chinese tax treaties, and China has been actively responding to the BEPS Action Plan, therefore it is necessary to have a thorough understanding of the concept of treaty shopping and the limitation on benefits rule, especially the theoretical underpinnings and the rationales for the design of the rule. For this reason, it is hoped that thisarticle will provide useful information and analysis for policy makers to better understand and evaluate the rule, and respond to the BEPS project.