价值要点：

●理解双边税收协定中常设机构条款及其适用性

●解析双边税收协定下特许权使用费的相关争议点

●拨开预约定价安排迷雾，解析预约定价安排相关要点提示及应用

●历史预约定价安排案例从启动、谈判到签订全过程要点分享

同行困惑：

●对于常设机构的判定和审批的相关规则和流程是怎样的？

●一些非贸费用例如对外支付劳务费用在常设机构方面的相关风险点有哪些？

●某日本公司设在加拿大的子公司来华从事经营活动，应适用中国与哪国的税收协定？

●某美国居民公司设在香港的分公司来内地从事经营活动，该分公司可以享受中国与哪地的税收协定？

●双边预约定价安排对于企业又怎样的适用性？

●企业关联交易的风险如果在双边预约定价安排下会受到怎样的影响？

演讲嘉宾：

曾立新    毕马威 全球转让定价服务 税务总监

曾老师原先一直在税务机关从事反避税工作，具有二十多年的反避税经验。作为中国最早的专职反避税机构负责人，经办了一系列重大、典型避税案件和跨国对应调整磋商。发起并完成了中国第一例(中美首例)、第二例(中日首例)双边预约定价安排的谈签，填补了国内空白。长期协助全国各地税务机关开展反避税业务培训，为中国反避税的立法和实践、发展做出了重要的贡献。

议程安排：

13:30主持人致辞

13:35 双边税收协定与预约定价安排现状及未来发展趋势

13:45税收协定适用中的常见问题与风险

●双边税收协定中常设机构等条款的理解与适用性

√  常设机构常见类型及基本判定规则解析

√  常设机构应税利润/营业利润的确定原则

√ 不同协定下的劳务型常设机构的判定标准

√ 不构成常设机构的相关情形例举

●双边税收协定下的特许权使用费争议点解析

√特许权使用费来源地的判定标准

√ 特许权使用费范围的界定标准

15:00 茶歇

15:15双边预约定价安排的有效适用

●预约定价要点解析

√ 预约定价类型及涉及的纳税主体

√  双边预约定价规则的应用(有形资产的购销及使用、无形资产的转让和使用)

√双边预约定价的申请或备案

●历史案例分享

√ 案例背景

√启动程序

√企业常见问题与材料准备

√双方的协作与博弈

√处理结果

√ 经验总结与借鉴

16:30 互动答疑

17:00 活动结束

往期活动回顾：

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
国际税收协定活动——中新税收协定对广州企业的影响

Value points:

●Understanding the rules of permanent establishment under the bilateral tax agreement

The argument about the royalties under the bilateral tax agreement

●Understanding the points and application of Advanced Pricing Agreement

●Sharing of the procedure of signing of Advanced Pricing Agreement include the beginning, negotiation and signing agreement  

Questions

●What are the rules and procedures on judging and auditing the permanent establishment?

●What are the risk points of non-trade fees such as the overseas labor payment under the permanent establishment rules?

●Which kind of tax agreement should be followed by the subsidiary of Japanese company which located in Canada when it operates the business in China?

●Which kind of tax agreement should be followed by the branch of American company which located in HongKong when it operates the business in China?

●What are the applications of Advanced Pricing Arrangement on the enterprises?

●What is the influence of Advanced Pricing Arrangement on the risk of connected transactions?

●Speaker:

●Lixin Zeng, Director Global Transfer Pricing Services, KPMG China

●Before joining KPMG, Lixin Zeng worked on anti-tax avoidance at the Shenzhen Local Tax Bureau, and has more than 20 years of experience in this field. As the first person in charge of the earliest professional anti-tax avoidance agency in China, Mr Zeng handled a series of major cases of tax evasion and corresponding adjustments. He initiated and completed the first and second advance pricing agreements (APA) in China (namely the first APA with the US, as well as the first APA with Japan respectively), which were hailed as milestones in international tax administration in China.

●In addition to assisting various tax authorities in China with anti-tax avoidance training over the years, Mr Zeng is also a frequent speaker on anti-tax avoidance issues at national and local events.

●Mr Zeng has also made a significant contribution to the practice and development of anti-tax avoidance legislation in China.

Schedule

13:30 Sign up

13:30 The current situation and development of bilateral tax agreement and Advanced Pricing Arrangement (APA)

13:45 The problems and risks of tax arrangement

●Understanding the rules of permanent establishment under the bilateral tax agreement

The type of permanent establishment and judgment rules 

√Explanation of taxable profit or operating profit of permanent establishment 

√The criterion of permanent establishment under different tax arrangement

√The situations that not constitute the permanent establishment

●The argument about the royalties under the bilateral tax agreement

√The criterion of source of royalties

√The criterion of certain of royalities

15:00 Tea Break

Application of Advanced Pricing Agreement

●Explanation of APA

√Type of APA and related taxation body

√Application of rules of APA

√The apply of APA

●Case study

√Background

√Starting of APA

√Problems and the preparation of materials

√Negotiation

√Results

√Summary

16:30 Q&A