试 题 三
I. True or fal (total points : 10, 2points/each)
冲锋陷阵造句1. The direct credit is a credit granted to a domestic corporation for the foreign income taxes paid by a foreign affiliated company.( )
2. Generally, many countries u the Permanent Establishment c当时的近义词riterion to identify the residence of legal entity.( )
3. According to the UN model treaty, contracting states may adopt tie-breaker rules to identify the residence of legal entity.( )
4. OECD model treaty generally adopts the attraction principle to identify the income of PE.( )
5. If the income of a Japane resident was borne by a PE t by the Japane company in China, the income can be levied by the government of China. ( )
Ⅱ．Plea explain the following key terms. (12 marks,3 marks for each key term )
1.Thin capitalization
2. Source tax jurisdiction
3. Treaty shopping
4. Opposite tax avoidance
Ⅲ. Questions ( 28 marks )
1. Plea explain the the tie-breaker rules in brief .(5 marks)
2. Plea have a brief discussion on the types of internenational double taxation .(5 marks)
3. Plea explain the differences between tax evasion and tax avoidance.(5 marks)
4.Plea explain the operation of the ba company in tax heaven by a figure.(5 marks)
5.Plea explain the main features of arm’志愿者服务队s length principle and principle of Global Apportionment. (8 marks)
Ⅳ. Ca Study ( 20 marks )
1. A Thai doctor provides medical rvice in China. And
(1) he has t up a clinic in China and derived income from his medical rvices.
(2) he has not t up a clinic and stayed for a period or periods aggregating less than 183 days within any twelve-month period, but derived medical rvice income during that period.
(3) his income from medical rvice is paid by an individual or enterpri.
(4) his income from medical rvice is borne by a reprentative office t by Thailand resident company.
Can Chiens government exerci its source jurisdiction over the Thai doctor under the
above cas? Plea explain the reasons. （10 marks）
2．RCo, a transnational company ts a wholly owned subsidiary SubA in country X, X’s income tax rate is 33%, withholding tax rate is 20%. CoR invested 1000 in SubA at first, then lend 2000 to SubA, the interest rate is 10%. SubA’s yearly income is 500 and expens are 200 .
(1) Which kind of tax avoidance technique has been ud in the above ca?
(2) Compare the transnational corporation’s income tax burden under market price and transfer price.
(3) Which kind of anti-avoidance measure could be taken? ( 10 marks)
屁孩大战家长会长
V. Computation ( 30 marks)
青少年励志电影 1. Assume M, a taxpayer in country A, has 9000 of domestic-source income and 8000 of income from country B, and 3000 from country C . Country B levies tax at the rate of 20%,
country C at the rate of 40%, Country A levies income tax at a extra- progressive rate as follows.(20marks)
Taxable income | Tax rate |
0-5000 | 10% |
5000-10 000 | 20% |
10 000-(that part of income in excess of 10 000)真假玉的鉴别方法 | 30% |
| |
Questions: 1) If country A doesn’t adopt any method to eliminate the double taxation, how many taxes M should pay?(6marks)
2) If country A adopts deduction method, how many taxes M should pay to country A? (6marks)
3) If country A adopts full exemption method, how many taxes M should pay to country A? (4marks)
4) If country A adopts the method of exemption with progression, how many taxes M should pay to country A? (4marks)
2. Corporation RCo is established in country A, and earns 20 in some taxable year, the income tax in country A is 40%. RCo has a branch in country B, which has the income of 10 and country B’s normal tax rate is 30%. Country B offers halved tax rate to the branch. Country A is willing to give a tax sparing credit to Rco. Plea calculate the tax RCo should pay to Country A.(10marks)
答案及评分标准
I.True and Fal ( 世界上最大的龙虾10marks, 2points/each)实用主义: ××××√
Ⅱ．Plea explain the following key terms. (12 marks,3 marks for each key term )
1. Thin capitalization: A company said to be thinly capitalized when its capital is made up of a much greater proportion of debt than equity. (3 mark).
2. Source tax jurisdiction： Income may be taxable under the tax laws of a country becau of a nexus between that country and the activies that generated the income.(2 marks) A jurisdiction claim bad on such a nexus is called source tax jurisdiction.(1 marks)
