所谓派生优惠，是指对于两个已经签订了税收协定的国家而言，来自于第三方国家的纳税人所拥有的缔约国公司可以享受这两个国家之间的税收协定所规定的税收优惠。其前提条件是，第三国纳税人所享受的优惠不可以超过该纳税人直接投资（而不是通过其他公司）而获得该项应税所得时 The so-called derivative concession means that for the two countries that have signed the tax treaties, the taxpayer companies owned by the taxpayers from third countries can enjoy the tax concessions provided by the tax treaties between the two countries. On the condition that the tax benefits enjoyed by a third country taxpayer can not exceed the taxable income of the taxpayer rather than through other companies