试题四
I. True or fal (10 marks, 2marks/each)
1. The transfer price is a price lower than the market price.( )
2. Generally, many countries u the domicile criterion to identify the residence of legal entity. ( )
3. Many countries adopt the incorporation criterion to decide the source of business income.
4.Every tax treaty may involve two or more contracting states.( )
苹果手表配对5.Tax sparing policy may benenfit more developing countries than developed countries. ( )
Ⅱ．Plea explain the following key terms. (12 marks,3 marks for each key term )
甘胆酸是查什么的1. profit-split method
2. tax sparing
工业集中区3. International double taxation
4. Advance pricing agreement
Ⅲ. Questions ( 28 marks )
1. Plea explain what methods may be ud by resident country to eliminate the
international double taxation caud by the conflicts between the residence jurisdiction and source jurisdiction. Compare the methods and explain further which method are the best method .(8 marks)
2. Plea explain the difference between the direct crdit and indirect credit. (4 marks)
3. Plea explain what methods may be ud by multinational individual taxpayers to
have a international tax avoidance.(6 marks)
4.What factors may cau the international tax avoidance?(3marks)
学生的拼音
5.What charactors may tax heaven countries have? (7 marks)
Ⅳ. Ca Study ( 20 marks )
一 A Dutch limited company provided oil to two locations in Germany through underground pipes laid between two countries. All the pipes were owned by the Dutch company, and the oil transportation was controlled remotely by the computer in Netherlands. The company didn’t nd personnel to Germany, and all the technology and marketing staff were in Netherlands. The pipes laid in Germany were maintained and repaired by some independent contractor. Think about that whether the pipes can be regarded as PE? Why?
二 A Japane individual resident was employed in Beijing Taihua Company from March 1 2002 to Oct. 1 2002. He got dependent rvice income since he provided technology rvices to the above company.
Question: In which cas the Beijing tax bureau could levy income tax on this person? V. Computation ( 30 marks)
一There is a resident company E situated in State A. Its gross income is $200,000, including $120,000 earned from State A, and $80,000 from State B in some taxable year.
E pays a foreign income tax of $32,000 (the income tax rate in State B is 40% and its income tax rate in State A is 45%).calculate perately how much income tax E shoule pay without any relief me
thods and with deduction method.
二 There is a resident company F situated in State A. Its gross income is $200,000, including $120,000 earned from State A, and $80,000 from State B in some taxable year. F pays a foreign income tax of $32,000 (the income tax rate in State B is 40%). A’s income tax rate is 45%, but it provides 10% income tax for its resident’s foreign-source income. calculate perately how much income tax E shoule pay without any relief methods and with low-tax-rate method.
答案及评分标准
I.True and Fal ( 10marks, 2points/each): ×× ×××
Ⅱ．Plea explain the following key terms. (12 marks,3 marks for each key term ) 1. profit –split method: a method for the allocation of the worldwide profits of a multinational enterpri among its corporate members in proportion to their contributions to the earning fo the profits.
2. Tax sparing : the allowance of a credit for the amount od foureign taxes that were not paid becau of a tax incentive or holiday in the foreign country.
3. International double taxation has been defined as the imposition of comparable income (property)
taxes by two or more sovereign countries on the same item of income (including capital gains or property value) of the same taxable person for the same taxable period.
4. APA: an agreement between a multinational enterpri and the tax authourities of nome or more contries approving the transfer pricing method to be ud by the enterpri in future tax years.
物质的量浓度教案Ⅲ. Questions ( 28 marks )
华为精神1. deduction method ,low-tax –ption mehod ,credit method(4 marks)
2. Unlimited tax liability means a tax payer need to pay its tax to government on his worldwide income, including domestic-source income and foreign-source income.怎样调理脾胃
(3marks)
3. branch: not a independent legal entity without Capital tax,Income tax on interest or stock,and resident country usually adopt exemption method to eliminate double taxation . (3marks)
Subsidiary: a independent legal entity with Capital tax,Income tax on interest or stock,and resident country usually adopt crdit method to eliminate double taxation. (3marks)
4. (6 marks)
5.ALP is t according to the market economy theory and its price is the real market price, which reflects the principle of equity(1 mark).It often impos unreasonable burdens of proof on taxpayers(1 mark).It is extremely time-consuming and expensive to enforces(1 mark). ALP is likely to continue to be the internationally accepted and the most objective approach for resolving transfer pricing issues except in special circumstances(1 mark).FA is more easily to enforces and it also avoids some of the difficult audit problems.The arbitrariness of the predetermined formulas makes it difficult to reflect the particular circumstances of each multinational enterpris(1 mark).It relies heavily on access to foreign-bad information.Substantial cooperation among governments would be needed to solve the problems(1 mark).FA is ud by some subnational jurisdictions(1 mark). And it is likely to continue to be an important part of the international tax scene(1 mark). Ⅳ. Ca Study ( 20 marks )
一. The Germany IRD (Inland Revenue Department) treated that the pipes located in Germany was some kind of Permanent Establishment, and determined to levy on the Dutch company.
二．〔1〕If the income was paid by Beijing company, and the company was a Chine resident.
〔2〕If the income was borne by a PE t by the Japane company
(3) If the income was borne by the Japane company but that person stayed in China exceeding 183 days
Ⅴ. Computation (30 marks)
一. (1) Income Tax paid by E without any relief methods
Foreign Tax paid by E〔80000 40%〕32,000
Income tax levied by A without deduction (200,000 45%= 90,000
Income tax paid by E totally(32000+90000) 122,000
(2) Income tax paid by E under deduction method奇迹的名字叫父亲
Foreign Tax paid by E〔80000 40%〕32,000
Income tax levied by A under deduction
[(200000-32000) 45%] 75,600 Income tax paid by E totally(32000+75600) 107,600
二．(1) Income Tax paid by F without any relief methods
Foreign Tax paid by F 〔80000 40%〕= 32,000
Income tax levied by A without deduction (2000000 45%) =90,000 Income tax paid by F totally (32000+90000)= 122,000
(2) Income tax paid by F under low tax method
Foreign Tax paid by F 〔80000 40%〕=32,000
Income tax levied by A under low tax [80000x10%+120000 45%]=62,000 Income tax paid by F totally (32000+62000) =94,000
