CAJ | 학술논문

中德税收新协定的签署是对国际税法理论的发展、国际税制环境发生改变以及国内国情发生变化的应对。新协定较之于旧协定在内容和价值取向上都有所发展。具体而言，新协定对居民管辖权的适用态度略微偏移，体现了最密切联系原则，UN范本的倾向性更为明显。由于中德两国修改税收协定的动因可以适用于其他国家，则考察中德两国的税收文本对于如何签订其他欧洲各国的税收协定有着借鉴意义和参考价值。
중덕세수신협정적첨서시대국제세법이론적발전、국제세제배경발생개변이급국내국정발생변화적응대。신협정교지우구협정재내용화개치취향상도유소발전。구체이언，신협정대거민관할권적괄용태도략미편이，체현료최밀절련계원칙，UN범본적경향성경위명현。유우중덕량국수개세수협정적동인가이괄용우기타국가，칙고찰중덕량국적세수문본대우여하첨정기타구주각국적세수협정유착차감의의화삼고개치。
The new tax agreement signed between China and Germany is in response to the development of the theory of international tax law, the changes in international tax environment and the changes in China's national conditions. The new agreement is a step further than the old one in both content and value orientation. To be specific, the attitude of the new agreement in the application of the resident jurisdiction is slightly deviated, and it is in line with the most significant relationship rule and displays an apparent tendentiousness towards UN model. As the motivation for the amendment of tax treaty between China and Germany is applicable to other countries, the investigation of China-Germany bilateral tax treaty text is of great significance for other European countries.