国际税收整理Word格式文档下载.docx

国际税收整理Word格式文档下载.docx

《国际税收整理Word格式文档下载.docx》由会员分享，可在线阅读，更多相关《国际税收整理Word格式文档下载.docx（13页珍藏版）》请在冰豆网上搜索。

Hybrid（混合）:

e.g.USA,UK

2.Whyisitimportanttomakeclearsourceofincome?

inaterritorialsystem,sourceoftendetermineswhetherornottheincomeistaxed;

sourceofincomeisalsoimportantinresidencysystemsthatgrantcrsfortaxesofotherjurisdictions.

三．Taxresidence

1.Whatisthemaindifferencebetweenataxresidentandanon-taxresidentfortaxliabilitypurpose?

ataxresident:

world-widetaxliability;

anon-taxresident:

limitedtaxliability.

2.Canyounamesometestsindeterminingwhetherapersonisaresident?

Forcorporation:

place-of-incorporationtest,place-of-managementtest,

residence-of-theshareholderstest;

Forindividual:

afact-and-circumstancestest/domiciletest,

numberofdaystest,intentiontest.

3.Takeanexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'

sresidence?

China:

forindividual:

domiciletest,numberofdaystest（afullyear）;

forcorporation:

place-of-incorporationtest

orplace-of-managementtest.

Ireland:

numberofdaystest（183days）,domiciletest

now:

place-of-incorporationtest

past:

place-of-managementtest.

四．Incomesourcejurisdictionandrules

1.Whatissourcejurisdiction?

It'

sanimportantformofstatetaxsovereignty.Itdeterminesthatincomefromhomecountryissubjecttotax.

2.Howtodeterminethesourceofemploymentandpersonalservicesincome?

Accordingtotheplaceofprovingservices.Forindependentservices,itreferstothefixedplace;

Fordependentservices,itreferstotheplacewhereservicesareperformed.

Accordingtothepaymentplaceofserviceincome.

3.Howtodeterminethesourceoflocationofbusinessincome?

WhatisPE?

Therearechieflytwotest:

oneisthePErule,theotheristheplaceoftransactionortradeorsigningcontractsrule.

PEmeans"

permanentestablishment"

anditreferstoafixedplaceofbusiness,suchasanoffice,branch,factoryormine,whichgenerallygivesrisetoincomeorvalueaddedtaxliabilityinaparticularjurisdiction,adependentagentoranemployeeisalsotreatedasaPE.AndPEisanimportantbasistojudgewhetherbusinessincomeistaxablebyacountry.

4.Howtodeterminethesourceofinvestmentincome?

Fordividend,test:

residencecountryofthedividendpayer;

Forinterest,test:

generally:

residencecountryoftheinterestpayer;

Somecountry:

signingplaceofloancontract,orresidencecountryofloaner.

Forroyalties,test:

placeofusage;

residencecountryofroyaltyowner;

residencecountryofroyaltypayer.

Forrents,test:

usageplaceoftheproperty;

signingplaceofrentingcontract;

residencecountryofrentpayer.

五.Internationaldoubletaxationandrelief

1.WhatisInternationaldoubletaxation?

Doubletaxationoccurswhentaxispaidmorethanoncebytwoormorejurisdictionsonthesametaxableincomeorasset,anditcanbelegaloreconomic.

国际重复征税是指两个或者两个以上的国家、地区,对同一或不同跨过纳税人的同一跨国征税对象征收相同或相似的所得税。

一般包括法律性重复征税和经济重复征税。

2.WhatisthemaindifferencebetweenlegalInternationaldoubletaxationandeconomicInternationaldoubletaxation?

Legaldoubletaxationtaxesthesametaxableearningorasset.

Economicdoubletaxationtaxesdifferenttaxpayers.

法律性重复征税：

同一跨国纳税人（总公司、分公司属于同一纳税人）；

经济重复征税：

总公司、分公司分属不同跨国纳税人。

3.TakeanexampletoproveInternationaldoubletaxationarisingfromthesametaxjurisdictionandrelief.

4.WhatapproachesareusedtosolveInternationaldoubletaxationresultingfromresidence-sourceconflicts?

TaxtreatiesofOECDandtheUNcanbeusedtosolveinternationaldoubletaxation;

thereisalsouniformityinsourcerulesandinternationalpracticesforsolvingtheproblem.

Besides,thedeductionmethod,theexemptionmethodandthecreditmethodareanothermeansofsolvingtheproblem.

Unilateral,bilateral,multilateralapproaches.

5.Whatisthemaindifferencebetweendeductionmethodandcreditmethod?

Thecreditmethod:

foreigntaxespaidbyaresidenttaxpayerservetoreducedomestictaxes.

Thedeductionmethod:

itallowsresidentsandcitizenstodeductforeigntaxespaidasacurrentexpenseincomputingtheirtaxableworldwideincome.

抵免法：

将国内国外所得乘以税率减去在国外所得取得的收入的税额。

扣除法：

税前扣除视同费用；

6.Whichspecificreliefmethodsdoesinternationalcommunityagreeto?

TheOECDandtheUNmodelsonlyauthorizethecreditandexemptionmethods,notthedeductionmethod.

六.Internationaltaxavoidanceandtaxhaven

1.Whatistaxhaven.

acountryorterritorywhichhasnoincometaxorlittleincometaxation,andiseasytobeusedtoavoidorevadetaxationofrelevantcountriesorterritories.

2.Howmanytypesoftaxhavensarethereintheworld?

Nil-taxhavens:

noincometax,nocapitalgainstax,noinheritancetax.

Foreignsourceexempthavens:

taxyouonlocallyderivedincomeonly.

Law-taxhavens:

somemayhavespecialconcessions;

someusestaxdoubletreaties.

3.NamesomeNon-taxfeaturesoftaxheavens.

Privacy：

financialaffairsbekeptprivatefrompryingeyes.

Easyofresidence:

easytoobtainpermissiontolive.

politicalstability;

convenientcommunications:

goodtelephoneandbroadbandinternetaccessandeasytravel.

Lifestylefactors:

goodschoolingandclimateandsoon.

4.Howdoesaninternationaltaxpayermakeuseofataxhaven?

makeuseoftransferpricingtotransferprofit;

abuseinternationaltaxtreaty;

makeuseoftrustinvestmenttotransferproperty;

setupinternalinsurancecompany;

thincapitalization;

chooseadvantagedformsofenterpriseorganization;

Emigration;

5.DoesChinahasanti-tax-havenrules?

Yes.InCFCrules.

6.Whataretheadvantagesofbeingataxhaven?

attractFPI;

promoteemployment;

developeconomy;

reducetaxation;

promoteculturalexchanges.

7.Whatarethereasonsforsomejurisdictionsdesiringtobetaxhavens?

Therearemanyadvantagesofbeingataxhaven.Forexample:

attractFPI;

七.Internationaltransferpricingandrules

1.Whatisinternationaltransferpricing?

Internationaltransferpricingreferstoakindofnon-pricingactiontakenbyrelatedpartieswithinthegroupwhilecarryingonpurchasingandsellingbusiness.Itcanbeusedasanimportantinstrumentofavoidingtax.

2.Takeanexampletoprovethatinternationaltransferpricingcanbeusedtoavoidinternationaltax?

3.Whatarethemaincontentsofinternationaltransferpricingrules?

AcountrywillsetupInternationaltransferpricingrulestopreventtransnationalenterpriseusingtransferpricingtoevadetax.Itcontainsthosedetails:

Adjustment:

Arm'

slengthprice（1.CUP,2.RP,3.CP）;

Formularyapportionmentmethod;

Advancedpricingagreement.

4.Whatisformularyapportionmentmethod?

Attributesprofitorlosstoeachjurisdictionbasedonfactorssuchastheproportionofsales、assets、orpayrolls.

5.TalkabouttransferpricingrulesinChina?

八.Controlledforeigncorporationandrules

1.HowdoesamultinationalfirmuseaCFCtoavoidtax?

Companiesformforeignsubsidiariesintaxhavensandshiftincometothosesubsidiaries,thetaxwasavoideduntilthetaxhavencountrydistributesadividendtotheshareholdingcompany.

E.g.CCoisaresidentcorporationinChinawithtaxrate25%,whileBCoisacompanyintheBritishVirginIslandswithtaxrate0,whichisjointlyheld100%oftotalsharesbyCCo.

1）IfCCosellstheproductsdirectlytoHCOinHongKongat8million,andthecostoftheseproductsis4million,theamountoftaxis1million.

2）IfCCosellsproductstoBCoatnon-marketprice4million,andthecostoftheseproductsis4million.AndBCosellstheproductstoacompanyinHongKongatmarketprice8million.Iftheprofit4millionisn'

tdistributed,thetotalamoutoftaxis0.

2.WhatisCFC?

CFCarethosecorporationswhichareregisteredinlow-taxorno-taxcountriesandregions,butcontrolledbynativeresidentsandusedfortaxavoidance.

3.WhatistherelationshipbetweendeferralsystemandCFCrules?

DeferralsystemisthebasisofCFCrules,generallyspeaking,nodeferralsystem,noCFCrules.AndchinaisaexceptionthathasnodeferralsystembuthasCFCrules.

4.Whatarethemaincontentsofacountry'

sCFCrules?

controltest.Differentcountrieshavedifferentstandards,inChina,thetestiscontrolledbyallshareholdersat50%andsingleat10%.

taxhaventests.Therearedesignatedjurisdiction（blacklist、whitelist、greylist）andglobalapproach.

taxpayerdefinition.

recognitionoftaxableincome.

exceptionrules.CFCderivesincomethroughactivebusinessactivities,locatedinanon-low-taxratecountryorregionwhichisdesignatedbytheSAT;

annualprofitsoftheCFCarenotmorethan5million.

5.Whenwaschina'

sCFCrulesestablished?

2008.

6.CanyounamesomedifferencesbetweenchinaandforeignjurisdictionsforpurposesofCFCrules?

USCFCrulesaimsatpreventingitscitiz