国际税收协定活动——中新税收协定对广州企业的影响

国际税收协定活动——中新税收协定对广州企业的影响

l 中国和新加坡签订的《新加坡共和国政府和中华人民共和国政府关于对所得避免双重征税和防止偷漏税的协定》简称中新协定，以下是具体文件内容链接：

http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152984.pdf

l 中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定议定书

http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152979.pdf

l 《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》第二议定书

http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152985.pdf

l 《中华人民共和国政府和新加坡共和国政府关于对所得避免双重征税和防止偷漏税的协定》第三议定书

http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152975.pdf

本次活动，将以中新税收协定为主，通过对中新税收协定的讲解，引申出国际税收协定中企业可能遇到的一系列风险及疑难问题，为企业针对国际税收协定相应实务做一个分析及梳理。

本期价值要点：

l 中新税收协定的相关介绍——一站式把握中新税收协定的要点

l 中新税收协定(相关国际税收协定)如何影响广州及周边地区企业的投资和运营

l 由中新税收协定引出相关国际税收协定需注意的问题(如中德，中瑞，中英，中法等)

l 广州及周边地区企业关于中新协定(包括国际税收协定)实际操作中的疑难问题解答

同行的困惑：

l 公司总部在新加坡，每当有税务问题时，会直接与总部税务人员沟通，因为对中新税收协定不熟悉，对其做出的建议会存在一定疑问，而这些问题又不好直接向总部税务人员询问，怕他们觉得我们是在质疑他们，遇到这样问题，希望能多了解中新税收协定内容，帮助我们减少困惑

l 我公司请新加坡一公司来华提供技术服务，服务持续160天，不构成中国的常设机构，但由于该公司是印度一家公司在新加坡的分公司，不具有法人资格，新加坡不能出具居民身份证明，故不能享受中新免税协定待遇，他们只能提供印度出具的总公司的居民身份证明，想问下针对新加坡分公司提供的技术服务，我们可否用印度总公司的居民身份证明享受中印免税协定待遇？

活动特邀分享嘉宾

廖雅芸    全球转让定价服务合伙人    毕马威

廖雅芸女士，中国注册会计师、中国注册税务师、香港注册税务师，专门从事转让定价工作，曾协助跨国企业进行转让定价争议解决、节税供应链筹划、转让定价模型设计、转让定价风险评估、总部服务收费筹划、预约定价、同期资料文件准备等业务。服务过的客户涉及消费行业、零售行业、化工业、电动及电子业、房地产、制药业和机械业等多个行业。

企业观察员
万印软件 财务主管Betty
喜威中国 关经理
三菱化学 谢小姐

流程安排

13:00-13:30 签到

13:30-14:45中新协定(其余税收协定)的介绍及相关注意要点

什么叫中新税收协定？

它解决了哪些问题？

中新税收协定中的诸多条款如何理解？

中新税收协定有何意义？

如何判定中新税收协定的适用范围？

14:45-15:00 茶歇

15:00-16:00 中新协定(国际税收协定)对广州及周边企业的影响及相关问题解答

广州地区企业如何享受中新税收协定待遇？

广州地区企业在申请中新税收协定待遇过程中应需注意哪些问题？

中新协定在非贸付汇中的应用

中新协定是否能解决常设机构的相关问题？

活动现场除中新协定外，仍会介绍其余F-council在调研中广州会员较为关注的其余国际税收协定

16:00-16:30 互动问答

16:30活动结束

l AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152984.pdf

l PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152979.pdf

l THE SECOND PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152985.pdf

l THE THIRD PROTOCOL TO THE AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE’S REPUBLIC OF CHINA AND THE GOVERNMENT OF THE REPUBLIC OF SINGAPORE FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME

http://www.chinatax.gov.cn/n810341/n810770/c1152974/part/1152975.pdf

Key Point

l Bilateral tax treaty related introduction - one-stop grasp the main points of the C&S tax treaty

l Bilateral tax agreement how to influence and the surrounding areas of investment and operation in Guangzhou

l By bilateral tax treaty raises the problems that should pay attention to the international tax treaty (such as China and Germany, Swiss, in English, in the method, etc.)

l Companies in Guangzhou and surrounding areas on bilateral agreement in the actual operation difficult problem to solve

Peer Confuse

Company headquarters in Singapore, whenever there is a tax problems will directly communicate with headquarters in tax, because for bilateral tax agreements are not familiar with, will make recommendations to the there is a question, and these problems and bad tax officials asked directly to the headquarters, afraid they think we are questioning them, meet such problem, hope to know more about bilateral tax agreement content, help us to reduce the confusion
    My company please Singapore companies to provide technical services, services for 160 days, does not constitute a permanent establishment of China, but because the company is a subsidiary of a company in Singapore, India does not have the legal person status, Singapore cannot issue a certificate of resident status, so cannot enjoy treatment of new tax agreement, they can only provide issue a certificate of resident status of the head office of India, want to ask next to Singapore branch to provide technical service, we can use certificate of resident status of the Indian corporation enjoy treatment of sino-indian free agreement?

Speaker

KPMG Tax Partner Kelly

Agenda

13:00-13:30 Sign

13:30-14:45 The introduction of a C&S tax treaty((the rest of the tax treaty) agreement and related key points

l What is C&S tax treaty?

l It can solve the problem of what?

l New how to understand the many clauses in the tax treaty?

l What's the meaning of the C&S tax treaty?

l How to determine the scope of bilateral tax agreement?

14:45-15:00 Tea Break

15:00-16:00 The effect of bilateral agreements to Guangzhou and the surrounding enterprises and related problem solving

l Guangzhou enterprise how to enjoy the benefits of C&S tax treaty?

l Enterprise in Guangzhou region in the process of applies for treatment of bilateral tax treaties should need what to problem note?

l The application of the new agreement in a trade payment

l The new agreement whether can solve the problem of standing body related?

l Event in addition to the bilateral agreement, will introduce the rest of the F - council members in research in Guangzhou more attention to the rest of the international tax treaty

16:00-16:30 Q&A

16:30 End

F—council以往举办关于“国际税收协定”相关活动

中国与欧盟税收协定梳理与展望——以中德新税收协定为起点