| 主权财富基金投资所得的税收处理与国际协调 |
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| 引用本文： | 陈文君,李虹.主权财富基金投资所得的税收处理与国际协调[J].重庆大学学报(社会科学版),2013,19(2):123-128. |
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| 作者姓名： | 陈文君 李虹 |
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| 作者单位： | 1. 上海金融学院国际金融学院,上海,201209
2. 上海财经大学,上海200433;中国期货金融交易所,北京100032 |
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| 基金项目： | 2010年上海市教委科研创新项目"主权财富基金监管研究" |
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| 摘 要： | 主权财富基金的兴起是2007年以来国际金融领域的重要事件之一,至今方兴未艾,也在国际税法领域引发了是否应当以及如何对这种政府性投资机构在东道国的投资所得课税问题的争论。目前,主权财富基金多被视为与政府所有或控制的机构而获得单边豁免、相互豁免或视同私人投资者等三种税收处理方式。从全球金融市场的稳健和可持续发展考虑,应当基于欧盟《利息税指令》的模式,在全球范围内建立主权财富基金税收信息共享机制。
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| 关 键 词： | 主权财富基金 税收豁免 《利息税指令》 税收信息共享 |
Taxation and International Coordination of Capital Gain of Sovereign Wealth Funds |
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| CHEN Wenjun and LI Hong.Taxation and International Coordination of Capital Gain of Sovereign Wealth Funds[J].Journal of Chongqing University(Social Sciences Edition),2013,19(2):123-128. |
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| Authors: | CHEN Wenjun and LI Hong |
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| Institution: | School of International Finance, Shanghai Finance University, Shanghai 201209, P.R. China;Shanghai University of Finance and Economics, Shanghai 200433, P.R. China; China Financial Futures Exchange, Beijing 100032, P.R. China |
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| Abstract: | The emergence of Sovereign Wealth Funds (SWF) and their investment sparked the debate on whether their capital gain derived from the host countries should be taxed in the area of international taxation. Currently, being considered as government-owned-or controlled-agencies, the SWF has been unilaterally immunized, or reciprocally immunized or treated like a foreign private investor. The proposal is put forth that the EU Interest Rate Directive-based model should be followed to establish worldwide sharing and exchange system of the SWF' tax information to advance the sound and sustainable development of global finance. |
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| Keywords: | Sovereign Wealth Fund tax immunity interest rate directive sharing and exchange system of Tax information |
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