taxation theory on agent PE's income attributable to a member of multi-national enterprise group

本研究的第一个任务是收集代理人保留原则立法史的基本资料。OECD示范公约为跨国公司集团内交易的税收适用提供了大量的指导，但是，在跨国公司跨国经营的税收筹划中，代理人私募股权投资似乎是转让定价的一种补充工具。在从来源国的角度分析跨国公司集团内交易的税收适用问题时，本文分析了OECD示范公约和联合国示范公约的做法。前者侧重于居住国和来源国管辖权的平衡，后者则将来源国置于优先地位。根据两个组织的最新发展，OECD强调为避免双重征税而确定的代理人PE的可预测性，而联合国的讨论重点是扩大PE概念覆盖范围的可能性。然后，研究了学者（国际财政协会）组织的关于这一主题的讨论，以及筛选和评估世界范围内有价值的相关法庭案例。从日本跨国企业的听证会中，也可以了解到亚洲各国的私募股权税的争议解决程序。因此，上述研究表明，在联合国示范公约中，对代理人私募股权概念的解释似乎难以达成一致，但在经合组织示范公约中，似乎可以达成某种共识。在联合国模式下，应同时讨论服务和无形资产的征税问题，以达成平衡的解决办法。

First task of this project is to collect basic information on legislative history of agent PE principle. OECD model Convention provides with a lot of leading guidance on how to apply it, however, it was found that agent PE seems to be a supplementary tool to transfer pricing in addressing aggressive cross-border tax plannings.In identifying judicial issues on taxability of MNEs' intra-group transactions from the perspective of source countries, both approaches of OECD model conventions and UN model conventions were analyzed. While the former focuses on the balance of jurisdictions in residence states and source states, the latter puts its priority on source states. According to recent developments in both organizations、OECD emphasizes on predictability of identified agent PE in order to avoid double taxation, while UN’s discussion focuses on possibility of increased coverage of PE concept.Then, discussions on this topic organized by academics(International Fiscal Associations) were researched, in addition to screening and evaluation of valuable relevant court cases world-wide. Hearing from Japanese MNEs also provides with dispute resolution procedures concerning PE taxations by some Asian countries.As a result, researches listed above suggests that under the UN Model it seems difficult to arrive at concerted interpretation of agent PE concept, however, that under the OECD model it seems possible to reach certain consensus on that interpretation. Under the UN model, taxation on services and intangibles should be discussed simultaneously in order to reach balanced solutions.