Research On Conflict Of Dual Tax Resident Status

The dual resident status conflicts in double taxation has always been an unavoidable problem for taxpayers in global cross-border economic trade activities.Internationally,the basic basis for resolving double tax resident status conflicts is the OECD model drawn up by the Organization for Economic Cooperation and Development and the rules for determining double tax resident status in the bilateral tax treaties concluded by countries based on the OECD model.On November 24,2016,the BEPS Multilateral Convention amended the rule on the settlement of dual tax resident entity identity conflict into the "mutual negotiation procedure" in Article 4,and aimed to replace the original international bilateral tax treaty with this provision to solve the dual tax resident entity identity conflict rule.China has taken a positive attitude to express its participation in the conclusion of the Convention and agree to adopt a mutual negotiation procedure t-o revise all bilateral tax treaties currently signed by my country.Although it has not yet entered into force,the impact of the amendment of the Convention in my country after it enters into force in the future deserves attention.As the BEPS Multilateral Convention has made new amendments to the rules for determining the identity of resident entities in Article 4,this article focuses on resident entities and sorts out a series of issues of conflicts in the identity of double-taxed resident entities.In the first part of this article,the basic principles of double tax resident status conflicts,the problems caused by the conflict,and the new development of the BEPS Multilateral Convention in resolving the double tax resident entity status conflicts are briefly sorted out.The second part organizes and summarizes the international rules for resolving the identity conflicts of double tax residents,starting from the traditional rules in the OECD model and the new development of the rules in the BEPS Multilateral Convention,to analyzed and compared the identity conflict rules.The third part focuses on the current situation of China’s legislation to solve the dual tax resident entity identity conflict,and analyzes from three aspects: the bilateral tax agreements signed by China with foreign countries,the relevant provisions of domestic laws on resident enterprise identity,and China’s specific position on Article4 "resident entity identity" when signing the BEPS Multilateral Convention.The fourth part mainly analyzes the possible impact of the BEPS Multilateral Convention on the identification of double tax resident entities after it enters into force in my country,and proposes feasible countermeasures on the basis of existing laws and regulations.