导管公司（ConduitCompany）
导管公司(Conduit Company)
2014-07-12 威科先行
什么是导管公司?
What is a conduit company?
导管公司是指通常以逃避或减少税收、转移或累积利润等为目的而设立的公司。这类公司仅在所在国登记注册，以满足法律所要求的组织形式，而不从事制造、经销、管理等实质性经营活动。（国税函[2009]601号）
跨国公司在另一国家设立导管公司，因为该国与第三方国家签有税收协定。而该跨国公司以导管公司的名义进行实际利益归属于自己的经济活动，从而“不正当地”享受到了另外两国之间的税收协定利益。
东莞东城此类避税安排中的导管公司通常是公司形式，但也有可能是合伙企业、信托或企业类似的经
济实体。
告知函范文A conduit company refers to the company established for the purpo of tax evasion and reduction or transfer or accumulation of profits. Such kind of companies are registered in the country where they are located only to satisfy the legal requirements for its organization form, and do not engage in any substantive operation activities of manufacturing, distribution and management.（Guoshuihan 2009 No.601）
A company situated in a treaty country is acting as a conduit for channeling income economically accruing to a person in another State who is thereby able to take advantage “improperly” of the benefits provided by a tax treaty.
The “conduit company” which is characteristic of such schemes is usually a corporation, but may also be a partnership, a trust or a similar entity.画人像
直接导管模式
水下憋气Direct conduits
A国的居民公司（甲）从B国收取股息、利息或特许权使用费。根据A国与B国的税收协定，甲公司无需在B国缴纳预提所得税或者可以享受优惠税率。与此同时，甲公司被另一家位于第三方国家（C国）的居民公司（丙）所全资持有，而丙公司无法直接享受A国与B国之间的税收协定优惠待遇。事实上，A国甲公司的成立目的是为了C国丙公司取得A与B国间的税收协定利益，并且丙公司会事先将能够产生股息、利息或者特许权使用费的资产和权益转移至甲公司。
此外，A国对符合条件的所得实行免税优惠，例如，符合A国体制的母子公司，或者符合A国与B国的协定的股息可以享受免税。
A company resident of State A receives dividends, interest or royalties from State B. Under the tax treaty between States A and B, the company claims that it is fully or partially exempted from the withholding taxes of State B. The company is wholly owned by a resident of a third State not entitled to the benefit of the treaty between States A and B. It has been created with a view to taking advantage of this treaty’s
benefits and for this purpo the asts and rights giving ri to the dividends, interest or royalties were transferred to it.
The income is tax-exempt in State A, e.g. in the ca of divides, by virtue of a parent-subsidiary regime provided for under the domestic laws of State A, or in the convention between Sates A and B.
脚踏石导管模式
'Stepping stone' conduits 超龄儿童
脚踏石导管公司的设置模式与直接导管公司一样，不同的是，A国甲公司的所得在A国是全额征税。但是甲公司会向另一家设立在D国的丁公司（辅助导管公司）支付高额利息、佣金、服务费或类似费用。在A国，这些向D国支付的费用都可以进行税前扣除，而D国则对特殊架构下收取的所得免于征税。禁毒对联
上述例子中，A 国甲公司和D国丁公司都是导管公司，其性质犹如C国丙公司的垫脚石，因而被称为踏脚石导管公司。
苏武牧羊北海上
The situation is the same as in example of 'direct conduits'. However, the company resident of State A is fully subject to tax in that country. It pays high interest, commissions, rvice fees and similar expens to a cond related “conduit company” t up in State D. The payments are deducible in State A and tax-exempt in Sate D where the company enjoys a special regime.
图解
汉文帝是谁Diagram
无论是“直接导管”或“脚踏石”模式都是在导管公司所在国并没有产生实质性税负，这正是导管架构最重要的特征。如果仅有税收协定的优惠待遇而所在国本身没有优惠政策，也不会产生净税收利益。
In either ca the u of the “conduit company” does not five ri to substantial taxation in the conduit States. This is normally esntial for the scheme, as otherwi the advantage of using the tax treaty would mostly be compensated for by taxation in that State.
