《BEPS多邊公約》的適用機制及對中外雙邊稅收協定的影響

The Applicable Mechanism of the BEPS Mulilateral Convention and Its Effect on Sino-Foreign

《BEPS多邊公約》是G20與OECD稅基侵蝕和利潤轉移行動計畫的重要內容，旨在以多邊方式同步修訂數千個現有雙邊稅收協定。公約的適用機制有三方面特徵：一是保留類型多樣化，對不同類型條款的保留有不同的法律效力；二是兼容性安排靈活化，與被涵蓋稅收協定的關係有替代、修改、補充以及或替代或補充四種類型；三是解釋規則複雜化，對公約的解釋同時涉及對被涵蓋稅收協定的解釋。上述適用機制將對未來中外雙邊稅收協定的適用產生不容忽視的影響。

As an initial part of BEPS projects, the BEPS Multilateral Convention is aimed to amend bilateral tax treaties in a swift, coordinated and consistent manner. In order to achieve this purpose, the applicable mechanism of the Convention is unique in three aspects. First of all, reservation of the Convention will have different results depending on the certain type of provision that is reserved. Secondly, the Convention coexists with the Covered Tax Agreements and resolves the conflicts between their provisions by four kinds of compatibility clauses. Lastly, application of the interpretative rules of the Convention also involves the application of the interpretative rules of the relevant Covered Tax Agreements. The above applicable mechanism will have a profound impact on the application of Chinese bilateral tax treaties in the future.