国际税收类专用术语解释15
国际税收协定名词解释
国际税收协定名词解释
是指各国税收当局签订的明确彼此之间在征税方面权利和义务
的协定。
主要包括三种：国际税收协定范本，各国税法所采用的税收协定范本以及在世界贸易组织协定范本。
目前我国已经加入了几个协定范本，如世界银行采用的《联合国范本》、经合发组织的《税收协
定范本》、美国的《国内税法协定范本》等。
在国际税收实践中，国
际税收协定仍然具有重要作用，许多国家的财政部门就其参加的国际税收协定的种类和范围，向议会提出报告。
我国参加了《联合国税收协定范本》，并且已经将该范本纳入到
国内税法中去了。
《国际税收协定范本》（ IPSC）是国际上广泛采用
的税收协定文本，至今已经修订和增补了7次，它对于各国的税收法律都具有普遍约束力。
《国际税收协定范本》共有12章，包括总则、一般原则、国际重复征税、关于国际重复征税的特别规定、税收饶让抵免、税收协定优先权和居民管辖权、对所得和财产的税收协定、一般条款、最后条款、多边协定范本、通则、一般例外、非税收协定、统计资料、临时规定和终止协定等。
除这些必须明确的条款外，还有大量可以选择的任意性条款，主要有：减轻、停止或免除税收负担、非歧视待遇、公平竞争、转让定价和成本分摊、费用扣除、征税、货币折算等。
人的权利与义务不同，所以国际税收协定应根据这两方面来设计。
这样才能更好地体现人的权利，促进税收效率。
现代国际税法发展迅速，有些问题只是根据最新的规定，就可能修改现有的国际税收协定，
并取代或补充现有的国际税收协定。
因此，为了促进国际税收协定的健康发展，国际社会需要建立一套标准的术语，对某些问题给予统一的解释。
国际贸易术语名词解释
国际贸易术语名词解释国际贸易术语是指在国际贸易活动中常用的专业术语和概念的集合。
这些术语具有重要意义，可以帮助各方参与者准确理解和协调国际贸易活动，促进国际贸易的顺利进行。
下面是对一些常见的国际贸易术语进行解释。
1. 进口：指将货物或服务从外国引进到本国进行销售和使用的行为。
2. 出口：指将货物或服务从本国出口到外国进行销售和使用的行为。
3. 贸易平衡：指进口和出口之间货物和服务交换的平衡状态。
4. 关税：指政府对进口或出口货物征收的一种税收，目的是调控进出口数量和保护国内产业。
5. 保护主义：指国家采取各种措施保护本国产业不受外国竞争的经济政策。
6. 自由贸易：指国家之间取消或降低关税和非关税壁垒，实行互利互惠的贸易政策。
7. 最惠国待遇：指国家对所有世界贸易组织成员国给予同等待遇的原则。
8. 贸易逆差：指一个国家的进口货物和服务价格超过出口货物和服务价格的差额。
9. 关税壁垒：指国家采取的各种关税措施限制进口和保护本国产业的政策。
10. 非关税壁垒：指除了关税以外的各种限制和限制，如配额、进口许可证、补贴等。
11. 裁定价格：指在反倾销案件中，政府部门根据相关法规裁定的进口货物的最低销售价格。
12. 产地证明：指出口国政府或商会机构对特定货物产地进行认证的文件。
13. 贸易保护：指国家采取各种措施保护本国产业不受外国竞争的行为。
14. 外汇：指国际间结算货币，用于支付国际间的货物和服务。
15. 外汇管制：指国家对外汇收支进行管制和限制的政策。
16. 报关：指将货物进出口前向海关提交的相关文件和资料的过程。
17. 港口：指海岸线上具备装卸货物和加工贸易的设施和设备。
18. 港口费：指在港口使用设施和服务时需要支付的费用。
19. 贸易协定：指国家之间签署的关于贸易和经济合作的协议。
20. 保险单：指货物运输过程中保险公司出具的货物保险证明文件。
以上是一些常见的国际贸易术语的解释，这些术语对于了解和进行国际贸易活动至关重要。
税收术语大全
税收术语大全
税收术语有很多，以下是一些常见的税收术语：
1. 纳税人：是指按照税法规定直接负有纳税义务的单位和个人，可以是自然人（个人），也可以是法人。
2. 负税人：是指税款的实际负担者。
有些税种，税款虽然由纳税人交纳，但纳税人可通过各种方式将税款转嫁给别人负担，在这种情况下纳税人不同于负税人。
3. 扣缴义务人：是指税法规定的，在其经营活动中负有代扣代缴税款义务的单位或个人。
4. 税率：是指应纳税额与征税对象之间的比例，是计算税额和税收负担的依据。
5. 附加费：是指政府在征收正常税费之外，加征的一部分费用。
6. 税收优惠：是指政府为了鼓励某些特定的纳税人或征税对象，在税收方面给予一定的减免或优惠。
7. 税收滞纳金：是指纳税人未按照规定期限缴纳税款，而需要缴纳的延迟缴纳税款的罚金。
8. 税收抵免：是指企业或个人在计算应纳税所得额时，可以抵免掉符合条件的已纳或应纳税款。
9. 预提税：是指预先提取的税款，通常是为了保障税款能够及时征收而预先征收的一部分税款。
10. 纳税申报：是指纳税人按照税收法规规定，向税务机关提交有关纳税事项的书面报告。
以上只是税收术语的一部分，实际上税收术语非常广泛和复杂，建议查阅相关书籍或咨询专业人士以获取更全面的信息。
国际税收名词解释
国际税收名词解释国际税收是指不同国家之间的税收政策和税务规定。
在全球化的背景下，国际税收成为了跨国公司和个人在不同国家之间开展业务活动和贸易往来时必须面对的重要问题。
以下是几个与国际税收相关的名词解释。
1. 税收协定（Tax Treaty）：也称为双重征税协定，在两个或多个国家之间签订，目的是解决跨国企业或个人的所得税双重征税问题。
税收协定规定了双方国家对于特定所得项目的征税权和减免税的政策。
2. 永久性机构（Permanent Establishment）：指跨国企业在一个国家设立的足够稳定和持续的业务机构，如分公司、办事处等。
国际税收法规定，只有跨国企业在某个国家设立的永久性机构才能在该国征税。
3. 跨国转移定价（Transfer Pricing）：指跨国企业在不同国家间进行内部交易时所确定的价格。
由于跨国企业通常会通过调整内部交易价格来避税或降低税负，许多国家对跨国转移定价实施了相应的监管措施，以确保公司在各个国家公平、合理地缴纳税款。
4. 避税（Tax Avoidance）：指合法的通过利用税法规定，合理降低纳税义务的行为。
避税通常是在合法合规的范围内进行的，企业或个人通过寻找税法规定的漏洞或薄弱环节来减少纳税。
5. 逃税（Tax Evasion）：指通过违法手段故意逃避纳税义务的行为。
逃税包括故意虚报收入、隐瞒收入、提供虚假凭证等方式，通常被视为非法行为，并受到国际社会和各国法律的严厉打击。
6. 税收海外避免（Tax Haven）：指一些国家或地区通过特殊的税收政策和法律体系来吸引跨国企业和个人将利润和财富转移到其境外以降低纳税负担。
税收海外避免通常被用作一种避税手段，但在一些情况下也可能合法合规。
7. 全球所得原则（Worldwide Income Principle）：指某些国家采用的一种税收原则，根据该原则，该国居民的全球所得应当纳税，无论其所得是否在国内或境外获得。
这种原则与源泉征税原则相对，后者只对境内所得征税。
国际税收重要名词解释
Significant International Taxation TermsAdvance Pricing Arrangement:An arrangement that determines, in advance of controlled transactions, an appropriate set of criteria for the determination of the transfer pricing for those transactions over a fixed period of time. An advance pricing arrangement may be unilateral involving one tax administration and a taxpayer or multilateral involving the agreement of two or more tax administrations.Arm’s Length Principle: the international standard which states that, where conditions between related enterprises are different from those between independent enterprises, profits which have accrued by reason of those conditions may be included in the profits of that enterprise and taxed accordingly.Associated Enterprises: Generally speaking, two enterprises are associated where one of them participates directly or indirectly in the management, control or capital of the other or where the same persons participate directly or indirectly in the management, control or capital of both enterprises.Base Company: Company situated in a low-tax or non-tax country (i.e. tax haven), which is used to shelter income and reduce taxes in the taxpayer's home country. Base companies carry on certain activities on behalf of related companies in high-tax countries (e.g. management services) or are used to channel certain income, such as dividends, interest, royalties and fees.Tax Avoidance: a term generally used to describe the arrangement of a taxpayer's affairs that is intended to reduce his tax liability and although the arrangement could be strictly legal, it is usually in contradiction with the intent of the law it purports to follow.Beneficial Owner: A person who enjoys the real benefits of ownership, eventhough the title to the property is in another name. it is often important in tax treaties, as a resident of a tax treaty partner may be denied the benefits of certain reduced withholding tax rates if the beneficial owner of the benefits is resident of a third country.Best Method Rule: Transfer pricing rule requiring that a taxpayer use the transfer pricing method that results in the most reliable measure of an arm's length price. This rule doesn't prescribe priorities between various methods.Captive Insurance Company:wholly owned subsidiary of a multinational group of companies which exclusively insures or reinsures the risks of companies that belong to the group. A captive insurance company is usually established in a low-tax country. Whether premiums paid to captive insurance companies are recognized as business expenses depends on the country in question.Central Management and Control: where the central management and control is located is a test for establishing the place of residence of a company. Broadly speaking, it refers to the highest level of control of the business of a company.Comparability Analysis: Comparison of controlled transaction conditions with uncontrolled transaction conditions. Controlled and uncontrolled transactions are comparable if none of the differences between the transactions could materially affect the factor being examined in the methodology, or if reasonably accurate adjustments can be made to eliminate the material effects of any such differences.Comparable Uncontrolled Price: A transfer pricing method that compares the price for property or services transferred in a controlled transaction to the price charged for property or services transferred in a comparable uncontrolled transaction in comparable circumstances.Conduit Company: company set up in connection with a tax avoidance scheme, whereby income is paid by a company to the conduit company and then redistributed by that company to its shareholders as dividends, interest, royalties, etc.Contract Manufacturer: A manufacturer, in most cases, located in a low-cost jurisdiction, which has a license to use an intangible property developed by its parent company. The manufacturer uses the intangible property to produce tangible property which is then resold to the parent for distribution to ultimate customers.Contribution Analysis: where the profit-split method is applied in transfer pricing cases, a contribution analysis requires that the combined profit be divided between associated enterprises based upon the relative value of the functions performed by each of the associated enterprises participating in the controlled transaction.Controlled Foreign Companies:Companies usually located in low tax jurisdictions that are controlled by a resident shareholder. CFC legislation is usually designed to combat the sheltering of profits in companies resident in low-or no-tax jurisdictions. An essential feature of such regimes is that they attribute a proportion of the income sheltered in such companies to the shareholder resident in the country concerned. Generally, only certain types of income fall within the scope of CFC legislation, i.e. passive income such as dividends, interest and royalties.Cost Contribution Arrangement: a CCA is a framework agreed among enterprises to share the costs and risks of developing, producing, or obtaining assets, services, or rights, and to determine the nature and extent of the interests of each participant in the result of the activity of developing, producing, or obtaining those assets, services, or rights.Cost Plus Method:a transfer pricing method using the costs incurred by the supplier of property (or services) in a controlled transaction. An appropriate cost plus mark up is added to this cost, to make an appropriate profit in light of the functions performed (taking into account of assets used and risks assumed) and the market conditions. What is arrived at after adding the cost plus mark up to the above costs may be regarded as an arm's length price of the original controlled transaction.Domicile: a person's domicile in English common law is his permanent home, the place to which he always intends to return. Residence is the place where an individual lives for a certain period of time, while domicile is the place where an individual makes his permanent home.International Double Taxation: international double taxation arises when comparable taxes are imposed in two or more states on the same taxpayer in respect of the same taxable income or capital, e.g. where income is taxable in the source country and in the country of residence of the recipient of such income.Economic and Juridical Double Taxation: Double taxation is juridical when the same person is taxed twice on the same income by more than one state. Double taxation is economic if more than one person is taxed on the same item.Force of Attraction: concept under which a permanent establishment is taxed by the country in which it is located not only on the income and property, but also on all income derived by its foreign head office from source in, and all property owned by the foreign head office situated in the country where the permanent establishment is located. The OECD model treaty does not allow application of it.Harmful Tax Practice: Harmful tax practice refers to relieving the burden of taxpayer by reducing tax rate, offering tax incentives by countries thus to attracthighly fluent production factors and economic activities in order to promote the development of native economy. Harmful tax practice will erode the tax base of other countries, distort the flow of international capitals, and make the tax liability shift to low fluent tax base such as labor, real estate and consumption, thereby offer multinational enterprises the opportunities to achieve double non-taxation.Hybrid Mismatch: Hybrid mismatches are cross-border arrangements that take advantage of differences in the tax treatment of financial instruments, asset transfers and entities to achieve “double non-taxation” or long term deferral outcomes which may not have been intended by either country.Location Specific Advantages: The globalization of trade and economies has given rise to concepts such as “location savings”, “market premium,” and more generally, location specific advantages (“LSAs”). The LSAs are advantages for production arising from assets, resource endowments, government industry policies and incentives, etc, which exist in specific localities. It has been seen that certain issues such as location savings and market premium arise more frequently in China and other developing economies. In dealings with Chinese taxpayers, the Chinese tax administration has adopted a four step approach on the issue of LSAs: 1.Identify if an LSA exists. 2. Determine whether the LSA generates additional profit.3.Quantify and measure the additional profits arising from the LSA.4.Determine the transfer pricing method to allocate the profits arising from the LSA.Location Savings: Location savings are the net cost savings derived by a multinational company when it sets up its operations in a low cost jurisdiction. Net cost savings are commonly realized through lower expenditure on items such as raw materials, labor, rent, transportation and infrastructure even though additional expenses may be incurred due to their location, such as increased training costs in return for hiring less skilled labor.Market Premium: Market premium refers to the additional profit derived by a multinational company by operating in a jurisdiction with unique qualities impacting on the sale and demand of a service or product.Non-resident Enterprises: Non-resident enterprises mean an enterprise which is established under the law of a foreign country and whose effective management or control establishment is outside China but which has establishments within China or which doesn’t have any establishments within China but has income sourced from China.Patent Box: A “patent box” is a preferential tax regime offered by a country to support growth and innovation. A country will offer a tax incentive, such as a lower rate of corporate tax, to encourage companies to locate activities associated with the development, manufacture and exploitation of patents in that country.Permanent Establishment: permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on. It includes especially a place of management, a branch, an office, a factory, a workshop and a mine, an oil or gas well, a quarry or any other place of extraction of natural resources. This term is usually used in double taxation agreement to refer to a situation where a non-resident entrepreneur is taxable in a country; that is, an enterprise in one country will not be liable to the income tax of the other country unless it has a permanent establishment thorough which it conducts business in that other country. Even if it has a PE, the income to be taxed will only be to the extent that it is attributable to the PE.Place of Effective Management:Place of effective management refers to an establishment that exercises, in substance, overall management and control over the production and business, personnel, accounting, properties, etc of the enterprise. place of effective management is the test suggested in the tie-breaker rule of the OECD model tax treaty to determine the residence of a companywhere under the domestic laws of both contracting states the company is resident in both of them. The test determines that in such cases the company would, for treaty purposes, be resident in the state in which its place of effective management is situated.Profit Split Method: a transfer pricing method that allocates the combined operating income or loss from a transaction among the separate parties by determining the relative value of each party's contribution to such overall profits or loss.Residence Principle of Taxation: Principle according to which residents of a country are subject to tax on their worldwide income and non-residents are only subject to tax on domestic-source income.Source Principle of Taxation: principle according to which a country consider those income arising within its jurisdiction as taxable income regardless of the residence of the taxpayer, i.e. residents and non-residents are taxed on income derived from the country.Foreign Tax Credit: A method of relieving international double taxation. If income received from abroad is subject to tax in the recipient's country, any foreign tax on that income may be credited against the domestic tax on that income. The theory is that this means foreign and domestic earnings of an entity will be similarly taxed as far as possible, although usually the credit allowed is limited to the amount of domestic tax, with no carry over if tax is higher abroad.Foreign Tax Relief: Relief from domestic tax on income from abroad which has already suffered foreign tax. Generally speaking, two approaches are taken to foreign tax relief, i.e. the credit method or the exemption methodTax Sparing Credit: term used to denote a special form of double taxation relief in tax treaties with developing countries. where a country grants taxincentives to encourage foreign investment and that company is a resident of another country with which a tax treaty has been concluded, the other country may give a credit against its own tax for the tax which the company would have paid if the tax had not been "spared (i.e. given up)" under the provisions of the tax incentives.Thin Capitalization: A company is said to be "thinly capitalized" when its equity capital is small in comparison to its debt capital.Toll Manufacturer: A toll manufacturer is only responsible for assembling the raw materials or components provided by its principal into finished goods. A toll manufacturer does not take the title to the raw materials, work-in-progress, or finished goods, and therefore does not hold inventory. It is in nature a manufacturing service provider often viewed as assuming limited risks when providing manufacturing services to its related party principal.Transactional Net Margin Method: a transactional profit method that determines the net profit margin relative to an appropriate base (e.g. costs, sales, assets) that a taxpayer realizes from a controlled transaction based upon the net profit margin realized from comparable uncontrolled transactions in comparable circumstance. Profit margin indicators include return on assets, operating margin, net cost plus and Berry Ratio.Transfer pricing: a transfer price is the price charged by a company for goods, services or intangible property to a subsidiary or other related company. Abusive transfer pricing occurs when income and expenses are improperly allocated for the purpose of reducing taxable income.Transfer Pricing Adjustment: adjustment made by the tax authorities after making a determination that a transfer price in a controlled transaction between associated enterprises is incorrect or where an allocation of profits fails to conform to the arm's length principle.Treaty Shopping:Treaty shopping generally refers to arrangements through which a person who is not a resident of one of the two States that concluded a tax treaty may attempt to obtain benefits that the treaty grants to residents of these States.Tax Haven: tax haven refers to a country which imposes a low or no tax, and is used by corporations to avoid tax which otherwise would be payable in a high-tax country. According to OECD report, tax havens have the following key characteristics: no or only nominal taxes; lack of effective exchange of information; lack of transparency in the operation of the legislative, legal or administrative provisions.Withholding Tax:Tax on income imposed at source. Withholding taxes are found in practically all tax systems and are widely used in respect of dividends, interest, royalties and similar tax payments. The rates of withholding tax are frequently reduced by tax treaties.。
国际税收名词解释及简答
1，国际税收：在开放经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突带来的一些税收问题和税收现象，其本质是国与国之间的税收分配和税收协调关系。
2，合作性协调：有关国家通过谈判就各自税率、税基等达成协议，并根据协议的内容确定对对方国家商品或纳税人征税的制度和方法。
3，非合作性协调：一个国家在其他国家竞争压力的驱使下，在其他国家税收制度既定的情况下单方面调整自己的税收制度，使本国的税收制度与他国尽量保持一致的税收国际协调。
4，税收管辖权：是一国政府可以完全独立自主地在不受外来干预的条件下，根据本国的政治经济状况确定税收制度，制定税收政策。
5，属人原则：一国可以对本国的全部公民和居民行使税收管辖权6，属地原则:一国可以在本国区域内的领土和空间行使税收管辖权。
7，居民管辖权：一国政府要对本国税法中规定的居民来源于本国境内、境外的所得行使征税权。
8，地域管辖权：一国要对来源于本国境内所得行使征税权。
9，经营所得：营业利润，个人或公司法人从事各项生产性或非生产性经营活动所取得的纯收益。
10，常设机构：一个企业进行全部或部分经营活动的固定营业场所。
（1）必须是一个营业场所。
没有任何规模上的范围限制（2）必须是固定的。
有确定的地理位置，具有永久性（3）必须是企业用于进行全部或部分营业活动的场所固定型劳务型工程建筑型代理型管理场所、分支机构、办事处、工厂和车间；开采自然资源的场所。
矿场、油井、气井、采石场等；四个基本条件：营业场所、固定性、持续性、经营性。
11，归属原则（实际所得原则）：一国只对非居民公司通过本国常设机构实际取得的经营所得征税，对其通过本国常设机构以外的途径取得的经营所得不征税。
12，引力原则：一家非居民企业在本国设有常设机构，即使它在本国的一些经营活动没有通过本常设机构，但只要这些经营活动与常设机构从事的业务活动相同或类似，这些没有通过常设机构取得的经营所得也要在当地纳税。
国际税收名词解释
1．国际税收：在开放的经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象；主要表现在（1）国与国之间的税收分配关系；（2）国与国之间的税收协调关系。
2．财政降格：由于存在国际税收竞争，各国的资本所得税税率下降到一个不合理的低水平，造成国家的财政实力大幅度下降的现象和趋势。
3．区域国际经济一体化：由地理上相邻近的国家组成，对内通过一定的协调活动使成员国的经济更紧密地结合，对外则在经济政策方面保持成员国与非成员国之间的差别待遇的国家集团。
4．恶性税收竞争：各国制定的税收政策主要是为了吸引别国的储蓄和投资，进而削弱其他国家的税基。
5．税收管辖权：一国政府在征税方面的主权，它表现在一国政府有权决定对哪些人征税、征哪些税以及征多少税等方面。
分为地域管辖权、居民管辖权、公民管辖权。
6．常设机构：一个企业进行全部或部分经营活动的固定营业场所。
7．引力原则：如果一家非居民公司在本国设有常设机构，这时即使它在该国从事的一些经营活动没有通过这个常设机构，但只要这些经营活动与这个常设机构所从事的业务活动相同或类似，那么这些没有通过该常设机构取得的经营所得也要被归并到常设机构的总所得中在当地一并纳税。
8．无限纳税义务：居民纳税人要就其国内外一切所得向居住国政府纳税的义务。
9．推迟课税：在美国、英国、加拿大等一些发达国家，法人居民与自然人居民一样要就其国内、国外的一切所得向本国政府纳税。
但这些国家同时又规定，本国居民公司来源于境外子公司的股息、红利所得在未汇回本国以前可以先不缴纳本国的所得税，当这些境外所得汇回本国以后，本国居民公司再就其申报纳税。
10．经济性重复征税：当两个或两个以上征税主体对不同纳税人的同一课税对象同时行使征税权。
11．抵免法：一国政府在对本国居民的国外所得征税时，允许其用国外已纳的税款冲抵在本国应缴纳的税款，从而实际征收的税款只为该居民应纳本国税款与已纳外国税款的差额。
国际税收复习题(名词解释和简答题)111
第一章国际税收导论一、术语解释1．国际税收国际税收的概念目前有两种含义：一是在开放的经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象；二是从某一国家的角度看，国际税收是一国对纳税人的跨境所得和交易活动课税的法律、法规的总称。
然而，国与国之间的税收关系是国际税收的本质所在。
国家之间的税收关系主要表现在以下两个方面：（1）国与国之间的税收分配关系；（2）国与国之间的税收协调关系。
2．财政降格由于存在国际税收竞争，各国的资本所得税税率下降到一个不合理的低水平，造成国家的财政实力大幅度下降的现象和趋势。
第二章所得税的税收管辖权一、术语解释1．税收管辖权税收管辖权是一国政府在征税方面的主权，它表现在一国政府有权决定对哪些人征税、征哪些税以及征多少税等方面。
由于税收管辖权是国家主权的重要组成部分，而国家主权的行使范围一般要遵从属地原则和属人原则，因此，一国的税收管辖权在征税范围问题上也必须遵从属地原则或属人原则。
根据上述国家主权行使范围的两大原则，我们可以把所得税的管辖权分为以下三种类型：（1）地域管辖权，又称来源地管辖权，即一国要对来源于本国境内的所得行使征税权；（2）居民管辖权，即一国要对本国税法中规定的居民（包括自然人和法人）取得的所得行使征税权；（3）公民管辖权，即一国要对拥有本国国籍的公民所取得的所得行使征税权。
2．常设机构常设机构是指一个企业进行全部或部分经营活动的固定营业场所。
它的范围通常包括分支机构、管理机构、办事处、工厂、车间、作业场所、建筑工地等。
大陆法系的国家多采用常设机构标准来判定纳税人的经营所得是否来自于本国。
3．引力原则引力原则即如果一家非居民公司在本国设有常设机构，这时即使它在该国从事的一些经营活动没有通过这个常设机构，但只要这些经营活动与这个常设机构所从事的业务活动相同或类似，那么这些没有通过该常设机构取得的经营所得也要被归并到常设机构的总所得中在当地一并纳税。
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国际税收类专用术语解释15
联合国范本
全称为《联合国关于发达国家与发展中国家间避免双重征税的协定范本》。
它是由联合国专家小组制定，于1977年公布的签订国际税收协定的示范文本。
该范本是继经合发范本之后产生的具有广泛国际影响的另一个协定范本。
现已被许多发展中国家作为对外签订国际税收协定的依据和蓝本。
鉴于经合发范本较多地照顾了发达国家的经济利益，按经合发范本签订发达国家和发展中国家之间的税收协定往往对发展中国家不利。
对此，许多发展中国家持有异议，这促使联合国重新研究这一问题。
1967年联合国经济及社会理事会成立了一个由发达国家和发展中国家共计18名代表组成的特别专家小组，研究制定一个能够广泛适用于所有国家或地区的税收协定范本。
经过多次会议商讨，于1979年通过了《关于发达国家与发展中国家避免双重征税协定范本》，即联合国范本。
这个范本参照了经合发范本的内容，并做了适当的修改、补充。
其全文共分7章29条，内容也分为与经合发范本相同的五个部分。
联合国范本区别于经合发范本的地方主要表现在强调来源地征税原则，注重维护来源国的权益，如对常设机构的处理上，倾向于把常设机构范围划宽一些，对于常设机构应税所得范围的确定主张采用引力原则等。
同时指出，在承认收入来源国优先行使税收管辖权的前提下，应考虑国家间收入分享问题，即对收入来源国和居住国利益进行了平衡。
提出收入来源国对外国资本收入征税时，应考虑为取得这些收入所分担的费用，以保证对这种收入按其净值征税；税率不要太高，以免挫伤投资积极性；考虑同提供资本的国家适当地分享税收收入等。
联合国范本不仅兼顾了发达国家的税收权益，而且有利于维护发展中国家的税收权益，
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