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Chapter1
(商讨)
InternationalTaxisasciencefocusingonaserioustaxissuesresultingfromdifferentand
conflictingtaxrulesmadebyparticularcountries,jurisdictionsandresolutions(决策).
Internationaltaxinaboardsencecoversnotonlyincomebutalsoturnovertaxes,etc.

1)TheUSAisacountrywithincometaxesasamajortaxwhileinChinawehaveturnovertaxesasourimportanttaxes.
2)Thefederalgovernment,stategovernmentandlocalgovernmentoftheUSAhaveprettyrightstocollecttaxes,whiletherightstocollecttaxesaremostlycontrolledincentralgovernment.
3).
4)Intherespectofestatetax,realestatetaxisthemainlyobjecttobetaxed.
,ChinaContinentandHongKongforthepurposeoftaxfeaturesaccordingtotable1
1)ThecorporateincometaxratesinChinaContinentisthehighestinthesethree,to25%.
ThetaxbaseofChinaContinentIsworldwidewhiletheothersareterritorial.
2)InChinaContinentwehavetaxesforinterest,royalties,technicalfees,managementfees(allof
themare10%fornon-resident,20%forresident),whiletheothersdon
’thavethem.
3)ChinaContinenthavevalue-addedtax,whiletheothersdon
’thavethem.
,ChinaContinentandSpainforthepurposeofCorporateincometax
accordingtotable2
1)%.
2)UKdoesn’tax
formanyincomewhich
ChinaContinent
or
SpainwilltaxsuchasCapital
gains,branchprofits,dividends,technicalfeesandmanagementfees.

taxesaccordingtotable3
1)Forbranchprofits,interest
,technicalfeesandmanagement
feesmostjurisdictions
don’t
collecttaxexceptIreland(collectforinterest)andChinaContinent.
2)ExceptSwitzerlandfederaltaxratesofdividendsandinterestare35%andhigherthanChina
Continent
,other
jurisdictions
withholding’
taxratesare
mostly
lowerorequalto
China
Continent.
Chapter2
InternationalIncomeTaxation

(bookpage50)
1)territorial(
国土模式):
2)Residency(属人模式):
taxontheworldwideincomeofresidents,.
3)Exclusion(例外):
specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation.
4)Hybrid(混淆模式):
somegovernmentshavechosenforalloronlycertainclassesoftaxpayers,toadoptsystemsthatareacombinationofterritorial,residency,orexclusionary.

Tomakeclearsourceofincomeisimportantbecauseitdecididesthatwhetheraindividualorcorporationshouldpaytaxinacountryandwhatcreditscanitenjoy.
:ThinCapitalization;ForeigntaxCredit;Withholdingtax;Internationaltaxtreaty;Deferralsystem;Internationaltransferpricing
ThinCapitalization:
Thincapitalizationisamethodthattaxpayersborrowtoomuchmoneyfromoversearelatedpartyandpaymuchinterest,,(外国税收抵免):
Ifyoupaidoraccruedforeigntaxestoaforeigncountryonforeignsourceincomeandaresubjecttoresidentcountrytaxonthesameincome,,:
Withholdingtaxistaxwithheldbythecountrywhenacorporationmakingapaymenttoitsresidentcountry,inwhichthefullamountowedtothatcorporationisreducedbythetaxwithheld.
Internationaltaxtreaty:
International
taxtreatyisatreaty
acountry(or
jurisdiction)
signed
with
othercountries(or
jurisdiction)foraffairsabouttaxation.
Deferralsystem:
Deferralsystemisataxincentive
(激励举措)to
encourage
domestic
tax
residence
to
make
investmentbroad.
Butitmaycauseinternationaltaxavoidance.(弊端:可能造成国际避税
)
Internationaltransferpricing:
International
transferpricingisa
veryimportantwayfor
multinational
company
to
avoid
internationaltax.
Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions.
-taxresidentfortaxliabilitypurpose
Ingeneral,ataxresidentbearsinfinitetaxliability,shouldpaytaxforallofitsincome.
Anon-taxresidentbearslimitedtaxliability,shouldpaytaxforincomesourcedfromthecountry.

forcorporation:
place-of-incorporationtest,place-of-managementtest,residenceoftheshareholderstest
forindividiual:
afact-and-circumstancestest;abodetest;numberofdaytest(inChina:1~5year–temporary
resident,>5year-long-termresident)
's
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residence
Forexample,
Chinaforindividual:domiciletest,numberofdays(afullyear);
forcorporation:place-of-incorporationtestorplace-of-managementtestirelandforindividual:numberofdaystest(183days),domiciletest
forcorporation:place-of-incorporationtestorplace-of-:Taxresidence;dualresident;domiciletest;
Taxresidence:
Ifanindividualoracorporationisataxresidence,,incommonlawjurisdictions.
dualresident:
.
domiciletest:
Ifanindividualoracorporationhasitsdomicileinacountry,itisthecountry'.
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Chapter4
IncomeSourceJurisdictionandRules

jurisdiction.(收入根源地管辖权是一种重要的,而且是最重要的税收管辖权)
Allcountryandjurisdictionadoptsourcejurisdiction(全部的国家和地域都使用根源地管辖权)Socalledsourcejurisdictionreferstothataslongasantiemofincomeissourcedwithinthe
territory,thegovernmentoftheterritoryhasrightstolavyincometaxonit.(一笔所得只需根源于本国,就能够对其收税)

Iftheincomederivedfrompersonalservicesperformedbyanemployee,itissourceofemployment.
Iftheincomeisperformedbyanindependentcontractororaprofessional,itissourceofpersonalserviceincome.

IftheincomeisattributabletoaPE(permanentestablishment)inthecountry(),itisthecountry’ssourceincome.
PE:permanentestablishment,basedonsubstanceorpeople.
(场所:协助性、准备性不算;人:必然是非独立代理人,常常为企业签署合同的等)

,itisthesourceofinvestmentincome.

'ssourcerules
AnRE(residententerprise)mustpayenterpriseincometaxtotheChinesegovernmentonallitsincome,,priortoanyspecialtaxtreatment,is25percent.
AnNRE(nonresidententerprise).
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Chapter5
InternationalDoubleTaxationandRelief

Internationaldoubletaxationisthatthesameitemofassetistaxedtwiceormorethantwiceinataxyear.

LegalInternationaldoubletaxationisforthesametaxpayers,whoareoftenbranchcompanys,usingdirectcredits.
EconomicInternationaldoubletaxationisfordifferenttaxpayers,whoareoftensubsidecompanys,usingindirectcredits.
.
-sourceconflicts
Unilateral,bilateralandmultilateralapproaches.
Deductionmethod,exemptionmethod,creditmethodandsoon.
:reduceallkindsoffeesfromtaxableincome.
Credit:reducecreditfromtaxdue.

TheOECDandUNmodelsonlyauthorizethecreditandexemptionmethod,notthedeductionmethod.
:fullexemption;partialexemption;limitationoncredit;fullexemption:
onlylevytaxonincomefromresidentcompany'sowncountry.
partialexemption:
giveresidentcompanyapartoftaxexemptionforoverseasincome.
limitationoncredit:
thetaxrateofresidentcompany'sowncountrymultiplybytheincomeinthecountry.
Ifthetaxpayerpaiedaamountoftaxlessthanthelimitation,itshouldpaytaxinarrears.
Chapter6
InternationalTaxAvoidanceandTaxHaven

:
Ataxhavenisacountryorterritorywheretaxesarelaviedatalowrateornotatall.(inthebook)

There.
1)Nil-TaxHavens(零税率):
donothaveanyofthethreemaindirecttaxes:Noincometaxorcorporationtax;Nocapitalgainstax,andNoinheritancetax.
2)ForeignSourceExemptHavens(外国根源宽免):
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Theyonlytaxyouonlacallyderivedincome.
3)Low-TaxHavens(低税率):
Havespecialconcessionsordoubletaxtreaties.
-taxfeaturesofataxhaven
Generally,ataxhavenhavethesefeatures:
1)Smallterritory
2)Privacy
3)Easeofresidence
4)Politicalstability
5)Politicalstability
6)Relaiblecommunications
7)Goodlifefactors.
(inbookP104)methodology
1)Changepersonalresidency.(改居民身份)Relocatethemselvesinlow-taxjurisdiction.
2)Assetholding.(拥有)Utilizeatrustoracompanywhichwillbeformedintaxhaven.
3)Tradingandotherbusinessactivity.(生)Setupmanybusinesseswhichdonotrequireaspecificgeographicallocationorextensivelaborintaxhavenstominimimzetaxexposure.
4)Financialintermediaries.(通金融中介企业)Usefunds,banking,lifeinsuranceand
-taxjurisdiction.
-tax-havenrules
.

Beingataxhaven,ajurisdictioncan
havedivisionsofmultinationallocatingthereandemploysomeofthelocalpopulation;2)transferneededskillstothelocalpopulation;
3)goalongwaytoattractingforeigncompanies.
.
InternationalTransferPricingandRules

Transferpricingreferstoakindofnon-marketpricingactiontakenbyrelatedcorporationstoshiftprofitsformhightaxratecountriesorjurisdictionstolowtaxreteregions.
Themainpurposesarereducetaxburdenandaseriesofnon-taxpurposeslike1)occupymarket
2)changethesubsidiaryimage’sinordertogainotherinterest3)avoidcurrencycontrol
4)minimizetheexposetoimportduty5)earnexcessprofit⋯

Forexample,Ahasaproductcanbesoldat1000dollars,,900profitwasshifttoB’countriesorjurisdictions,andBwassetupintaxhaven,thegroupdon’thavetopaymuchtax.

Internationaltransferpricingrulesareaseriesoftaxmanagerulesmadebycountriesor
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governmentsinordertopreventcorporationsparticularlymultinationalcorporationsutilize
Internationaltransferpricingtoavoidtax,whichcausegovernment’staxrunoff.
:comparableuncontrolledprice;costplus;resaleprice;transactionalnetmargin
method;profitsplitmethod;comparabilityanalysis
Chapter8
ControlledForeignCorporationandRules

Inmostcases,,foreignfirmsusuallylettheprofitstayintheCFC.

CFCrefers