| 英文摘要 |
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. |
