美議員提案：中國侵台即終止美中租稅協定 自由 20240307

【雙魚之論】英文拷到 G / D 找中文翻譯

This is a part of US legislation aimed at averting China’s aggression towards Taiwan. Given that China is a major global power and relations between China and the rest of the world are complex and multifaceted, preventive measures must be taken and demonstrated to China the potential consequences in advance.

美議員提案：中國侵台即終止美中租稅協定    自由 20240307

美國聯邦參議院共和黨參議員柯寧等跨黨派議員五日提案，要求財政部在中國攻擊台灣時，卅天內終止避免雙重課稅的美中租稅協定。

參院跨黨派議員共同提案

這份法案是由柯寧、共和黨參議員凱西迪和民主黨議員昆斯、瑪斯托共同提出。柯寧強調，「美國必須清楚表明，若中共入侵台灣，將面臨嚴重後果」，「這項立法將要求財政部，如中共對台灣發動武力攻擊，就終止美中租稅協定」。

美中租稅協定避免雙重課稅

美中租稅協定為美中兩國於一九八四年簽訂、一九八七年起生效，主要是為避免在兩國遭雙重課稅，降低若干稅負，以利投資貿易。根據這份提案內容，美國總統一旦認定台灣已遭中國入侵，便須啟動終止租稅協定程序，美國財政部長須在卅天內依照協定要求，通知中方美國將終止協定，並於六個月後完成終止。

北京動武將面臨嚴重後果

中央社引述昆斯說法，印太地區夥伴的安全攸關美國的貿易目標、區域穩定和在全球促進民主，中國侵台的可能性，將嚴重損害美中經濟關係，並且帶來立即和沉重後果。凱西迪稱台灣是「盟友」，依照常理，中國攻擊美國的盟友，就應該受到懲罰。瑪斯托也說，台灣是美國在印太地區最重要夥伴之一，美國將持續支持台灣的民主價值，追究中共的責任。

去年十月，柯寧及瑪斯托也致函呼籲拜登政府終止美國與俄羅斯的租稅協定，反制俄國侵略烏克蘭。

 

Cornyn, Colleagues Introduce Bill to Enact Consequences of a Chinese Invasion of Taiwan

WASHINGTON – U.S. Senators John Cornyn (R-TX), Chris Coons (D-DE), Bill Cassidy (R-LA), and Catherine Cortez Masto (D-NV) today introduced legislation that would require the U.S. Department of the Treasury to terminate the U.S.-China Tax Treaty within 30 days of a Presidential determination that China has initiated an armed attack on Taiwan:

“The United States must make it crystal clear the Chinese Communist Party will face dire consequences if it moves to invade Taiwan,” said Sen. Cornyn. “This legislation would require the Treasury Department to terminate the U.S.-China Tax Treaty if the Chinese Communist Party initiates an armed attack on Taiwan, and I urge my colleagues to support it.”

“The security of our partners in the Indo-Pacific is critical to American trade objectives, regional stability, and fostering democracy around the world,” said Sen. Coons. “That’s why I am proud to cosponsor this bipartisan legislation to signal that potential aggression from the Chinese against Taiwan would be seriously detrimental to our economic relationship and incur immediate, severe consequences.”

“It is common sense that if China attacks our ally, then China should be penalized,” said Sen. Cassidy. “This is part of that penalty.”

“Taiwan is one of our most important partners in the Indo-Pacific, and the U.S. will continue to support Taiwan’s democratic values and hold the Chinese Communist Party accountable,” said Sen. Cortez Masto. “This legislation will help deter aggression in the region by making it clear that the U.S. will not give favorable tax treatment to countries that make war on their neighbors.”

Background:

Multinational companies and individuals often face tax issues that arise in jurisdictions with differing laws. To clarify which countries can tax what income and when, bilateral and multilateral tax treaties commit countries to playing by the same set of rules. These tax treaties are modeled after the U.S. Model Income Tax Convention and facilitate trade and investment by eliminating double taxation, lowering certain withholding taxes, and creating certainty for businesses when they are making investment decisions. Former President Ronald Reagan’s administration negotiated the U.S.-China Tax Treaty, which was ratified by the Senate in 1986 and includes a provision (Article 28) that allows either country to terminate it with six months’ notice.

Last October, Sens. Cornyn and Cortez Masto sent a letter urging the Biden administration to terminate the United States’ tax treaty with Russia as a consequence of Russian President Vladimir Putin’s illegal and unprovoked war in Ukraine.

 

 

UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION

ARTICLE 28 (Termination)

This Agreement shall remain in force indefinitely, but either Contracting State may terminate the Agreement by giving notice to the other Contracting State in writing through diplomatic channels on or before June 30 in any calendar year after five years from the date on which this Agreement enters into force. In such event, the Agreement shall cease to have effect with respect to income derived during taxable years beginning on or after the first day of January of the year following that in which the notice of termination is given.  本協定應無限期有效，但任何一締約國均可在本協定生效之日起五年後的任何日曆年的六月三十日或之前，通過外交途徑以書面形式通知另一締約國，終止本協定。在這種情況下，本協定對在發出終止通知的下一年1月1日或之後開始的納稅年度內產生的收入不再有效。

https://www.irs.gov/businesses/international-businesses/china-tax-treaty-documents