International Taxation国际税收 试卷5.docx

International Taxation国际税收 试卷5.docx

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试 题 四

I. Trueorfalse（10marks,2marks/each）

1. Thetransferpriceisapricelowerthanthemarketprice.（）

2. Generally,many countriesusethedomicilecriterion toidentifytheresidenceoflegalentity. （）

3.Manycountriesadopttheincorporation criterion todecidethesourceofbusinessincome.

4.Everytaxtreatymayinvolvetwoormorecontractingstates.（）

5.Taxsparingpolicymaybenenfitmoredevelopingcountriesthandevelopedcountries.（）

Ⅱ．Please explain thefollowingkeyterms.（12 marks,3 marksforeachkeyterm ）

1. profit-splitmethod

2. taxsparing

3. Internationaldoubletaxation

4. Advancepricingagreement

Ⅲ.Questions （ 28 marks）

1. Pleaseexplain what methods maybeusedbyresidentcountrytoeliminatetheinternationaldoubletaxationcausedbytheconflicts between the residencejurisdictionandsourcejurisdiction. Comparethesemethodsand explainfurtherwhichmethodarethebestmethod.（8 marks）

2. Pleaseexplain the differencebetweenthe direct crditandindirectcredit. （4 marks）

3. Pleaseexplain whatmethodsmaybeusedbymultinationalindividualtaxpayerstohaveainternationaltaxavoidance.（6 marks）

4. Whatfactorsmaycausetheinternationaltaxavoidance?

（3marks）

5.Whatcharactorsmaytaxheavencountrieshave?

 （7 marks）

Ⅳ.CaseStudy（20 marks）

一 ADutchlimitedcompanyprovidedoiltotwolocationsinGermanythroughundergroundpipeslaidbetweentwocountries.AllthepipeswereownedbytheDutchcompany,andtheoiltransportationwascontrolledremotelybythecomputerin Netherlands.Thecompanydidn’tsendpersonnelto Germany,andallthetechnologyandmarketingstaffwerein Netherlands.Thepipeslaidin Germany weremaintainedandrepairedbysomeindependentcontractor. ThinkaboutthatwhetherthepipescanberegardedasPE?

 Why?

二 AJapaneseindividualresidentwasemployedinBeijingTaihuaCompanyfromMarch12002toOct.12002.Hegotdependentserviceincomesinceheprovidedtechnologyservicestotheabovecompany.

Question:

 Inwhichcasesthe Beijing taxbureaucouldlevyincometaxonthisperson?

V.Computation（30 marks）

一 ThereisaresidentcompanyEsituatedinStateA.Itsgrossincomeis$200,000,including$120,000earnedfromStateA,and$80,000fromStateBinsometaxableyear.Epaysaforeignincometaxof$32,000（theincometaxrateinStateBis40%anditsincometaxrateinStateAis45%）.calculateseperatelyhowmuchincometaxEshoulepaywithoutanyreliefmethodsandwithdeductionmethod.

二 ThereisaresidentcompanyFsituatedinStateA.Itsgrossincomeis$200,000,including$120,000earnedfromStateA,and$80,000fromStateBinsometaxableyear.Fpaysaforeignincometaxof$32,000（theincometaxrateinStateBis40%）.A’sincometaxrateis45%,butitprovides10%incometaxforitsresident’sforeign-sourceincome.calculateseperatelyhowmuchincometaxEshoulepaywithoutanyreliefmethodsandwith low-tax-rate method.

答案及评分标准

I.TrueandFalse（10marks,2points/each）:

 ×× ×××

Ⅱ．Pleaseexplainthefollowingkeyterms.（12 marks,3marksforeachkeyterm）

1. profit –splitmethod:

amethodfor the allocationof the worldwideprofitsofamultinationalenterpriseamongitscorporatemembersinproportiontotheircontributionstotheearningfotheprofits.

2. Taxsparing:

theallowanceofa credit fortheamountodfoureigntaxesthatwerenotpaid because ofataxincentiveorholidayin the foreigncountry.

3. Internationaldoubletaxationhasbeendefinedastheimpositionofcomparableincome（property）taxesbytwoormoresovereigncountriesonthesameitemofincome（includingcapitalgainsorpropertyvalue）ofthesametaxablepersonforthesametaxableperiod.

4. APA:

anagreementbetweenamultinationalenterpriseandthetaxauthouritiesofnomeormorecontriesapprovingthetransferpricingmethodtobeusedby the enterprise infuturetaxyears.

Ⅲ.Questions（ 28 marks）

1. deductionmethod,low-tax –ratemethod.exemptionmehod,creditmethod（4marks）

2. Unlimitedtax liability meansataxpayerneedtopayitstaxtogovernmentonhisworldwideincome,includingdomestic-sourceincomeandforeign-sourceincome.（3marks）

3. branch:

notaindependentlegalentitywithout Capitaltax,Incometaxoninterestorstock,andresidentcountryusuallyadoptexemptionmethodtoeliminatedoubletaxation .（3marks）

Subsidiary:

aindependentlegalentitywith Capitaltax,Incometaxoninterestorstock,andresidentcountryusuallyadoptcrdit methodtoeliminatedoubletaxation.（3marks）

4.（6 marks）

5.ALPissetaccordingtothemarketeconomytheoryanditspriceistherealmarketprice,whichreflectstheprincipleofequity（1mark）.Itoftenimposesunreasonableburdensofproofontaxpayers（1mark）.Itisextremelytime-consumingandexpensivetoenforces（1mark）. ALPislikelytocontinuetobetheinternationallyacceptedandthemostobjectiveapproachforresolvingtransferpricingissuesexceptinspecialcircumstances（1mark）.FAismoreeasilytoenforcesanditalsoavoidssomeofthedifficultauditproblems.Thearbitrarinessofthepredeterminedformulasmakesitdifficulttoreflecttheparticularcircumstancesofeachmultinationalenterprises（1mark）.Itreliesheavilyonaccesstoforeign-basedinformation.Substantialcooperationamonggovernmentswouldbeneededtosolvetheseproblems（1mark）.FAisusedbysomesubnationaljurisdictions（1mark）. Anditislikelytocontinuetobeanimportantpartoftheinternationaltaxscene（1mark）.

Ⅳ.CaseStudy（20 marks）

一 . TheGermanyIRD（InlandRevenueDepartment）treatedthatthepipeslocatedin Germany wassomekindofPermanentEstablishment,anddeterminedtolevyontheDutchcompany.

二．〔1〕IftheincomewaspaidbyBeijingcompany,andthecompanywasaChineseresident.

〔2〕IftheincomewasbornebyaPEsetbytheJapanesecompany

（3） IftheincomewasbornebytheJapanesecompanybutthatpersonstayedin China exceeding183days

Ⅴ.Computation（30 marks）

一 . 

（1） IncomeTaxpaidbyEwithoutanyreliefmethods

ForeignTaxpaidbyE〔80000×40%〕 32,000

IncometaxleviedbyAwithoutdeduction（200,000×45%=90,000

IncometaxpaidbyEtotally（32000+90000）122,000

（2）IncometaxpaidbyEunderdeductionmethod

ForeignTaxpaidbyE〔80000×40%〕 32,000

IncometaxleviedbyAunderdeduction

[（200000-32000） ×45%]75,600

IncometaxpaidbyEtotally（32000+75600）107,600

二．

（1） IncomeTaxpaidbyFwithoutanyreliefmethods

ForeignTaxpaidbyF 〔80000×40%〕 =32,000

IncometaxleviedbyAwithoutdeduction（2000000×45%）=90,000

IncometaxpaidbyFtotally（32000+90000）=122,000

（2）IncometaxpaidbyFunderlowtaxmethod

ForeignTaxpaidbyF 〔80000×40%〕=32,000

IncometaxleviedbyAunderlowtax[80000x10%+120000×45%]=62,000

IncometaxpaidbyFtotally（32000+62000）=94,000