CIV 在双边协定中税收优惠的主体资格问题研究--以 XYZ Equity Fund 诉印度税务机关案为例

摘要

避免跨国集合投资工具的重复征税和实现税收在国与国之间的合理分配是当今国际金融市场发展中不可忽视的难题。解决这些问题的先决条件是判断 CIV 是否具有适用税收协定的主体资格。XYZ Equity Fund 诉印度税务机关一案在印度乃至世界范围内对研究这一难题都具有标杆作用。进一步来看，从是否是协定意义上的“人”、是否是缔约国一方或双方的税收居民、是否是“受益所有人”可以看到 CIV 一般在成为税收协议适用主体方面并不存在障碍，这为我国相关研究与实践提供了宝贵经验。%To avoid double taxation of the collective investment vehicle and to realize the reasonable distribution of the tax revenue between countries is not to be ignored in today’s international financial market development.The precondition to solve these problems is to determine whether CIV can be entitled to the benefits of the tax treaty.XYZ Equity Fund,Mauritius v.DIT in India or even around the world has a benchmarking role of this problem.Furthermore,from the sense of “person”,tax residents and “beneficial owner”,CIV has no obstacles to be entitled to the benefits of the tax treaty.And this has provided valuable experience for the relevant research and practice in our country.