InternationalTaxation国际税收试卷2.docx
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InternationalTaxation国际税收试卷2.docx
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试卷二
I. Trueorfalse(10marks,2marks/each)
1. OECDmodeltreatygenerallyadoptstheattractionprincipletoidentifytheincomeofPE.( )
2.Generally,manycountriesusethe PE criteriontoidentifytheresidenceoflegalentity.()
3. Theindirectcreditisacreditgrantedtoadomesticcorporationfortheforeignincometaxespaidbyaforeignaffiliatedcompany.()
4.Sourcecountrymaytakemethodsofexemptionorcredittoitsresidentforeignincome. ()
5. Iftheincome ofaJapaneseresident wasbornebyaPEsetbytheJapanesecompany inChina,theincomecanbeleviedbythegovernmentofChina.( )
Ⅱ.Please explain thefollowingkeyterms.(12 marks,3 marksforeachkeyterm )
1. InternationalDoubleTaxation
2. Compareableuncontrolledpricemethod
3. Treatyshopping
4. Permanentestablishment
Ⅲ.Questions ( 28 marks)
1. Howtodetermineanindividual’sresidentstatusifheisaresidentofbothContractingstatesaccordingtoOECDModelTaxConvention?
(5marks)
2 Internationaldoubletaxationcanarisefromavarietyofcauses.Pleaseexplainthreetypesofdoubletaxationarisefromconflictsovertaxjurisdiction.( 6 marks)
3. What principle isadoptedbytwocontractingstatestoeliminatetheinternataionaldoubletaxationon dividend,interestandroyalties. (3 marks)
4. Pleaseexplaintheoperationofa base company byafigure.(6 marks)
4.Pleaseexplain what methodscanbeusedbymultinational companies toavoidtheirtaxburden . (8marks)
Ⅳ.CaseStudy(20 marks)
1. AJapaneseindividualresidentwasemployedinBeijingTaihuaCompanyfromMarch12002toOct.12002.Hegotdependentserviceincomesinceheprovidedtechnologyservicestotheabovecompany.
InwhichcasestheBeijingtaxbureaucouldlevyincometaxonthisperson?
( 9 marks)
2、RCo,atransnationalcompanysetsawhollyownedsubsidiary SubAincountryX,X’sincometaxrateis33%,withholdingtaxrateis20%. CoRinvested1000in SubAatfirst,thenlend2000to SubA,theinterestrateis10%. SubA’syearlyincomeis500andexpensesare200.
(1)Whichkindoftaxavoidancetechniquehasbeenusedintheabovecase?
(2)Compare thetransnationalcorporation’s incometax burdenundermarketpriceandtransferprice. (11 marks)
V.Computation(30 marks)
1.ThereisacompanyLsituatedinCountryA,andithasbranchesM,NinCountryBandCrespectively.Inataxableyear,LandM,Nhasthefollowingincome:
Country
Company
Taxableincome
Applicable Taxrate
A
L
1000
30%
B
M
Interestincome 100
20%
Businessincome500
30%
C
N
Royaltyincome600
15%
Transfer propertyincome1000
40%
(一) IfcountryAdoesn’tadoptanymethodtoeliminatethedoubletaxation, howmanytaxes A shouldpay?
(二)IfcountryAadoptsoverallcreditlimitationtoeliminatethedoubletaxation,howmanytaxes A shouldpay?
(三)IfcountryAadoptspre-countrylimitation,howmanytaxes A shouldpay?
(四) IfcountryAadoptsitembyitemlimitation,howmanytaxes A shouldpay?
2. CorporationRCoisestablishedincountryA,andearns20insometaxableyear,theincometaxincountryAis40%.RCohasabranchincountryB,whichhastheincomeof10andcountryB’snormaltaxrateis30%.CountryBoffershalvedtaxratetothebranch.CountryAiswillingtogiveataxsparingcredittoRco. PleasecalculatethetaxRCoshouldpaytoCountryA.(10marks)
参考答案及评分标准
I.TrueandFalse(10marks,2points/each):
××√×√
Ⅱ.Pleaseexplainthefollowingkeyterms.(12 marks,3marksforeachkeyterm)
1. internationaldoubletaxationhasbeendefinedastheimpositionofcomparableincome(property)taxesbytwoormoresovereigncountriesonthesameitemofincome(includingcapitalgainsorpropertyvalue)ofthesametaxablepersonforthesametaxableperiod. (3 mark).
2. CUPcomparesthepriceatwhichacontrolledtransactionisconductedtothepriceatwhichacomparableuncontrolledtransactionisconducted. (3marks)
3. Treatyshopping occurswhenapersonwhoisnotaresidentofeithercountry(1mark)seekscertainbenefits(1mark)undertheincometaxtreatybetweenthetwocountries(1mark).
4. PE:
aconceptusedtodetermintewhenanenterprisehassufficientconnectionwithacountrytosubjectittotaxonitsincomearrtibutabletothePE. (3 mark).
Ⅲ.Questions( 28 marks)
1.
(1)permanenthome available tohim(1mark);
(2)personalandeconomicrelationsarecloser(centreofvitalinterests)(1mark);(3)an habitual abode(1mark);(4)national(1mark);(5)mutualagreement(1mark)
2.
(1)source-sourceconflicts:
twoormorecountriesasserttherighttotaxthesameincomeofataxpayerbecausetheyallclaimincomeis occurred intheircountry(2 marks)
(2)residence-residenceconflicts:
twoormorecountriesasserttherighttotaxthesameincomeofataxpayerbecausetheyclaimthetaxpayerisaresidentoftheirycountry (2marks)
(3)residence-sourceconflicts:
onecountryassertstherighttotaxforeignsourceincomeofataxpayerbecausethetaxpayerisaresidentofthatcounty,andanothercountryassertstherighttotaxthesameincomebecausethesourceoftheincomeisinthatcountry(2 marks)
3. TheprincipleofTaxsharing :
The contracting stateandtheother contracting statecanbothtaxondividend,interestandroyalties. (3marks)
4.(6 marks)
5.Itmainlyincludesthefollowingtechniques:
transferpricing,taxavoidanceintaxhavens,avoidingtobeapermanentestablishment,transferobjectsbetween permanentestablishments,avoidingtobeaPE,oppositetaxavoidance,thincapitalization, Choosingbetweenestablishingabranchandsubsidiary.(1marks/each)
Ⅳ.CaseStudy(20 marks)
1.
(1)IftheincomewaspaidbyBeijingcompany,andthecompanywasaChineseresident.(3mark)
(2)IftheincomewasbornebyaPEsetbytheJapanesecompany.(3mark)
(3)IftheincomewasbornebytheJapanesecompanybutthatpersonstayedinChinaexceeding183days.(3mark)
2.
(1)Capitalthinning(3 mark)
(2) taxundercrediting
Interest:
2000x10%=200
Taxableincome:
500-200-200=100(1mark)
Incometax:
100x33%=33 (1mark)
Interestwithholdingtax:
200x20%=40 (1mark)
Totaltax:
33+40=73(1mark)
taxunderequity
Taxableincome:
500-200=300
Incometax:
300x33%=99 (1mark)
Dividendwithholdingtax:
(300-99)x20%=40.2 (1mark)
Totaltax:
99+40.2=130.2(1mark)
Taxdifferences:
130.2-73=57.2(1mark)
Ⅴ.Computation(30 marks)
一. 1IfcountryAdoesn’tadoptanymethodtoeliminatethedoubletaxation,
Foreign-sourceincomefromcountryB:
Foreigntax(Bcountry):
100×20%+500×30%=170 (1 mark)
Foreign-sourceincomefromcountryC:
Foreigntax(Ccountry):
600×15% + 1 000×40%= 490 (1 mark)
NetDomesticincome:
1 000+600+1600=32 00(1mark)
Domestictax:
3200×30%= 960(1 mark)
Thetotaldomesticandforeigntax:
170+490+960= 1620 (1 mark)
2Ifcountry A adoptsoverallcreditmethod,
Foreigntax(Bcountry):
100×20%+500×30%=170
Foreign-sourceincomefromcountryC:
Foreigntax(Ccountry):
600×15% + 1 000×40%= 490
Foreigntax170+490=660 (1 mark)
Creditlimitation2200×30%=660 (0.5 mark)
Credit:
660=660 (0.5 mark)
Thetotaldomesticandforeigntax:
960-660+660=960 (1 mark)
3IfcountryAadoptsthe countrybycountry method,
Foreign-sourceincomefromcountryB:
Foreigntax(Bcountry):
100×20%+500×30%=170
Creditlimitation:
600×30%=180 (1 mark)
Credit:
170<180(0.5 mark)
Foreign-sourceincomefromcountry C:
Foreigntax(Ccountry):
600×15% + 1 000×40%= 490 (1 mark)
Creditlimitation:
1600×30%=480 (1 mark)
Credit:
480<490 (0.5 mark)
Thetotaldomesticandforeigntax:
960-170-480+170+490=970 (1 mark)
4IfcountryAadoptsitembyitemcreditmethod,
B:
Foreigntax(B country):
100×20%= 20 (0,5 mark)
Creditlimitation:
100×30%=30(0.5 mark)
Credit:
20<3020(0.5 mark)
Foreigntax(B country):
500×30%= 150 (0.5 mark)
Creditlimitation:
500×30%=150 (0.5 mark)
credit:
150=150150(0.5 mark)
C:
Foreigntax(Ccountry):
600×15%= 90(0.5 mark)
Creditlimitation:
600×30%=180(0.5 mark)
Credit:
90<18090(0.5 mark)
Foreigntax(C country):
1000×40%= 400 (0.5 mark)
Creditlimitation:
1000×30%=300 (0.5 mark)
credit:
300<400300(0.5 mark)
Thetotaldomesticandforeigntax:
960-170-390+170+490=1060 (1mark)
二. 1)Foreigntax(10x30%x50%)1.5(2marks)
2)taxrelieftreatedasforeigntaxpaid (10x30x50%) =1.5(2marks)
3)Creditlimitation(10x40%)4(2marks)
Credit (1.5+1.5)]3(2marks)
4)TaxpaidbyR[(20+10)x40%-3]9(2marks)
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