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	论适用于电子商务环境的常设机构概念; On the Concept of Permanent Establishment Applicable to the Context of E-Commerce
	廖益新
	2003-07
关键词	税收协定 电子商务 营业所得 常设机构 tax agreement e-commerce business income permanent establishment
英文摘要	国际税收协定中的常设机构概念存在的意义,在于标志非居民的跨国经济活动与来源国存在着实质性的经济联系。非居民的跨国电子商务活动是否在来源国构成常设机构存在,应以其网址所具有的功能作用,及其通过网址实际从事活动的性质、数量规模和时间延续性,来判定它与来源国是否构成实质性的经济联系。判定的标准为网址活动的时间延续性、营业性和网址功能的系统性。 The function of the concept of permanent establishment in the international tax agreements is to indicate substantial economic connections between non-resident's transnational business activities and source states. Whether a non-resident's activity of transnational e-commerce constitutes a permanent establishment in the source state depends on whether his activity has substantial business relation with the source state, which can be judged by examining the function of the non-resident's website as well as the nature , quantitative scale and continuity of the activities through his website. Three criteria are suggested for such a judgment , namely , the continuity of the activities through the website , their business character , and the systematicness of the website functions.; 【基金】 教育部人文社科十五规划项目(01JB820004)
语种	中文
出版者	厦门大学学报(哲学社会科学版) 编辑部
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/686]
专题	法学院－已发表论文
推荐引用方式 GB/T 7714	廖益新. 论适用于电子商务环境的常设机构概念, On the Concept of Permanent Establishment Applicable to the Context of E-Commerce[J],2003.
APA	廖益新.(2003).论适用于电子商务环境的常设机构概念..
MLA	廖益新."论适用于电子商务环境的常设机构概念".(2003).

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