【摘要】 本文基于金融衍生品的主要类型和特点，探讨跨境金融衍生品交易所得定性、来源认定和税收管辖权分配等问题。不同于传统贷款或股权交易，金融衍生品交易所得难以被定性为股息或利息，使现行税收协定关于股息、利息等所得的规则无法适用于跨境金融衍生品交易所得，来源国将面临税收流失。同时，金融衍生品可为纳税人提供避税机会，而基于主要目的测试的反避税规则存在不确定性。因此，在税收协定或国内法中就金融衍生品交易所得进行专门规定将更有针对性。此外，非居民金融机构通过远程金融衍生品交易从市场国取得大量营业利润时，与适用于支柱一金额A规则的企业在市场国开展经营活动相类似。因此，国际社会可借鉴支柱一金额A规则，将金融机构部分营业利润在市场国之间进行分配。更多还原

【Abstract】 Based on the main types and characteristics of financial derivatives, this paper discusses the tax issues on character, source and tax jurisdiction of financial derivatives income. Unlike traditional loan or equity transactions, it is difficult to characterize financial derivatives as dividends or interest, making the current tax treaty rules on dividends and interest unable to be applied to cross-border financial derivatives transactions, and the source state will face tax losses. At the same time, financial derivatives could provide taxpayers with tax avoidance chances, and there is uncertainty of the anti-avoidance rules based on the PPT. Therefore, it would be more specific to have detailed provisions in tax treaties or domestic laws for financial derivatives transactions. In addition, when a non-resident financial institution obtains a substantial amount of operating profits from a market jurisdiction through remote financial derivatives trading, it is similar to that of an enterprise that carries out business activities in a market jurisdiction to which the Pillar One Amount A rules apply. Therefore, the international community can draw on Pillar One Amount A rules to allocate certain operating profits of financial institutions among market jurisdictions.更多还原