8 14 10 7...1...2 ( )...2 ( )...3 ( ) OECD...3 ( )...7 ( )...8...9 ( )...9 ( )...10 ( )...17 ( )...20 ( )...23...25 ( )...25 ( )...26 ( )...32 ( )...34 ( )...35
E 1 2 CD-ROM 3 1998 OECD E OECD 1
( ) 5 4 9 138 141 145 141 141 (entire method) attributable method 4 3 4 2
( ) 37 36 2 1962 3 P.901 37 20-2-1 1 OECD OECD ( ) OECD OECD 1999 10 2000 3 3 OECD 5 2000 3 24 2000 12 22 5 3
2001 2 1 ( OECD 1 ) OECD OECD OECD 5 2 OECD 5 OECD OECD 5 4 4
OECD 5
OECD OECD 2 OECD 5 4 OECD 6
( ) OECD 1999 10 OECD A B B B A B B OECD OECD A B B B A B A B B 7
OECD ( ) OECD 8
PE ( ) 1 CD-ROM 9
212 ( ) 161 138...... 161-23 10
161-22. 161-23 2 1 1 161-23 63 1 2 17 1985 1986 10 12 2 10 1 2 1 1 11
2 10 2 12 2 2 21 28 61 30 47 2 162 139 CD-ROM CD-ROM 21 CD-ROM 12
161-24(1) CD-ROM CD-ROM CD-ROM CD-ROM 35 5 7 13
9 8 25 161 7 OECD 14
OECD 1998 10 OECD OECD 12 2 1992 7 21 12 3 12 1 OECD 1963 OECD 1992 2000 4 12 copyrighted program program copy 15
2001 2 OECD TAG 1999 1 OECD 12 17 17.1 17.2 17.3 customer s own use or enjoyment 7 13 17.4 16
TAG 28 7 3 19 21 25 12 7 OECD 11 7 ( ) OECD inter-country equity 17
OECD 1946 OECD 4 10% 12-20% 10% 2 OECD 1998 2000 6 2003 4 OECD 18
10% 10% 10% 20% 15% 15% 25% 12.5% 25% 10% 50% 161 138 19
OECD ( ) OECD commercial development or exploitation 1998 161-25 161 7 138 7 20
161 7 161-24(1) 1962 40 OECD 2000 3 TAG 12 17 OECD 28 OECD OECD 12 2 OECD OECD TAG OECD 21
OECD 1985 1990 1995 2000 13 23 32 35 80,817 182,702 276,841 466,834 8,246 19,112 23,913 44,842 6 10 13 16 45,981 100,937 93,594 145,251 124,118 200,185 227,038 335,842 12,507,972 19,183,073 17,109,340 16,473,344 2 161 7 138 7 OECD 22
16 2 14 3 (b) 16 16 20% 1.902-2(e)(5) ( ) 161 138 1 7 CD-ROM 23
OECD OECD OECD 1 PC1 10-15% G 3 1 4 1 24
OECD EU 1997 12 2000 7 OECD ( ) CD DVD 25
B to B ( B to C) 13 NTT 2001 B to B 34 60% B to B 2006 125 B to C 2001 1 4840 2000 8240 80% B to C 2006 16 1998 2003 B to B 165.3 B to C 21.32 2 ( ) OECD : 2 EU 1998 6 EU EU OECD EU EU 26
CD OECD Harmful Tax Competition An Emerging Global Issue 1998 OECD : 3(v) ( 4 ) 27
( 6 ) 6 2 6 ( ). 6 4 4-13. 6. ( ). 6. 6 2 6 B to B 28
4 3 1 6 B to B 6 B to B 6 PE B to B B to C ( 6 ) 5-7-15 29
B to B B to C GATT WTO 2 60 3 60 3 27 323 GATT GATT 4-5 WTO VAT (Notice741 VAT-Place of supply of services ) 5-6-3 30
WTO GAAT EU EU EU EU VAT EU VAT B to B ( ) 6 B to C EU EU EU VAT 6 EU 1 VAT EU 15 VAT. EU EU VAT 31
. EU VAT 2002 2 12 EU Directive77/388/EEC 5 7 2003 7 1 COUNCIL DIRECTIVE 2002/38/EC 7 May 2002 COUNCIL REGULATION EC No792/2002 EU VAT 1998 OECD ( ) OECD : 3(v) B to B B to C B to C 1 32
B to B B to C B to B VAT 95% EU B to B B to C B to C EU EU EU 33
( ) B to C.. EU. 1997 2 EU 1999 12 OECD BBB B to B B to C 34
. 30 2 EU. ( ) OECD 35
OECD Electric Commerce: Application of the Existing Permanent Establishment Definition (1999). OECD The Application of the Permanent Establishment Definition in the Context of Electronic Commerce: Proposed Clarification of the Commentary on Article 5 of the OECD Model Tax Convention, Revised Draft for Comments (2000). OECD Treaty Characterization Issues Arising from Electronic Commerce (2000). OECD The full text of the agreed Clarification on the Application of the Permanent Establishment Definition in E-Commerce: Changes to the Commentary on the Model Tax Convention on Article 5 (2000). OECD Tax Treaty Characterisation Issues Arising from E-Commerce: Report to Working Party No.1 of the OECD Committee on Fiscal Affairs by the Technical Advisory Group on Treaty Characterisation of Electronic Commerce Payments (2001). OECD A Discussion Draft on Attribution of Profit to a Permanent Establishment Involved in Electronic Commerce Transactions, prepared by the Business Profits TAG (2001). OECD A Discussion Draft on the Impact of the Communications Revolution on the Application of Place of Effective Management as Tie Breaker Rule, prepared by the Business Profits TAG (2001). 36