2014 11 36 6 Modern Law Science Nov. 2014 Vol. 36 No. 6 1001-2397 2014 06-0141 - 16 361005 OECD 2009 601 DF963 A DOI 10. 3969 /j. issn. 1001-2397. 2014. 06. 11 beneficial owner 10 11 12 1 2014-08 - 06 2009 1 09JD0021 2009 2009 10 27 09&ZD032 2009 601 1957-141
1 Committee on Fiscal Affairs CFA 2011 4 2012 10 2 CFA 3 1980 1977 1977 10 11 12 beneficial ownership agent nominee intermediary 1 502 legal ownership beneficial ownership 1 2006 2006 Indofood International Ltd. v. JP Morgan Chase Bank N. A. London Branch legal owner Prevost Car Inc. v. Canada. 1966 G / /. 3. 2012 69-73. 1 2 http / /www. oecd. org / ctp / taxtreaties / oecd modeltaxconvention reviseddiscussiondraftonthemeaningofbeneficialowner. htm 2012-10 - 25 3 10 12 12. 1 12. 2 11 9 10 12 4 4. 1. OECD M.. 1977 2012 242-243 287-288 305. 142
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2006 Indofood 1 Prevost Car 2 2003 1977 2003 10 11 12 1986 as a practical matter 1 Indofood International Finance Ltd v. JP Morgan Chase Bank NA Court of Appeal 2006 8ITI R653. 2 Prevost Car Inc. v. Canada 2008 3080 TCC aff d by FCA 2009 DTC 5053. 144
1 25% 1 504 15% 10% 2 151-154 1994 2 1 9. 2 9. 4 dividend coupons 80% 1 10 12. 1 11 10 12 4. 1. OECD M.. 2012 222 258-259 274. 2 Royal Dutch Shell case Hoge Raad April 6 1994 No. 28 638 BNB 1994 /217. 145
CFA 9. 5 CFA 2011 4 29 OECD 2003 2012 10 19 2 CFA 4 10 12 12. 1 1 1 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 20 of the Commentary on Article 10. 2 2003 10 11 12 3 3 1 509 10 146
12 12. 1 1 1 12. 1 2003 as a practical matter 2 12. 4 3 12. 4 12. 1 1 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 12. 1 of the Commentary on Article 10. 2 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 12. 1 of the Commentary on Article 10. 3 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 12. 1 of the Commentary on Article 10 Summary of the comments received on the paragraph and explanations of the changes made paragraph 3. 147
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1 10 2 this type of obligation must be related to the payment received 12. 5 2 1 OECD Clarification of the Meaning of Beneficial Owner in the OECD Model Tax Convention paragraph 12. 4 29 April 2011. 2 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 12. 4 of the Commentary on Article 10 Summary of the comments received on the paragraph and explanations of the changes made paragraph 3. 149
17 22 1 1 12. 5 1 7 26. 1 3 2 1 10 17 10 2 2 25% 2 10 22 10 2 2 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 12. 5 of the Commentary on Article 10. 3 OECD Revised Proposals concerning the Meaning of Beneficial Owner in Articles 10 11 and 12 of the OECD Model Tax Conven- tion Paragraph 12. 5 of the Commentary on Article 10 Summary of the comments received on the paragraph and explanations of the changes made paragraph 20. 150
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1 1 Charl du Toit. The Evolution of the Term Beneficial Ownership in Relation to International Taxation over the 7 Past 45 Years J. Bulletin for International Taxation 2010 47 10 502. 2 Charl du Toit. Beneficial Ownership of Royalties in Bilateral Tax Treaties M. IBFD Publications BV 1999 178-179. 3 Stef van Weeghel. General Report Section 3. 4. 3 in Tax Treaties and Tax Avoidance Application of Anti - avoidance Provisions in International Fiscal Association G / /Cahiers de droit international fiscal. The Hague Sdu Uitgevers 2010 95a 50-51. 4 A. Martin Jimenez. Beneficial Ownership Current Trends J. World Tax Journal 2010 1 35. 5. G / /. 3. 2012 76. 6. M. 2003 642. 7. OECD M.. 2012 32. ML On the Issues of the Concept and Identification of Beneficial Owners in International Tax Conventions LIAO Yi-xin Law School of Xiamen University Xiamen 361005 China Abstract In theories and practices of international tax law there exist various opinion differences on the concept and identifying criterion of beneficial owners in international tax conventions. OECD recent discussion draft Clarification of the Meaning of Beneficial Owner in the OECD Model Tax Convention to a certain degree clearly defines the concept of beneficial owner and illustrates the criterion of identifying a beneficial owner which has received extensive approval from international society and indicates that an international consensus or standard on the concept of beneficial owner is being taken shape. China s definition and identifying criterion of beneficial owner based on No. 601 tax administrative document are obviously different from the international common standards and have some problems in practical application. Therefore they need to be revised or readjusted in order to be in line with the international consensus. Key Words tax convention beneficial owner abuse of tax convention international tax avoidance 156