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页数:6页
时间:2019-08-04
《InternationalTaxation国际税收试卷2》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、试题二I.Trueorfalse(10marks,2marks/each)1.OECDmodeltreatygenerallyadoptstheattractionprincipletoidentifytheincomeofPE.()2.Generally,manycountriesusethePEcriteriontoidentifytheresidenceoflegalentity.()3.Theindirectcreditisacreditgrantedtoadomesticcorporationfortheforeignincometa
2、xespaidbyaforeignaffiliatedcompany.()4.Sourcecountrymaytakemethodsofexemptionorcredittoitsresidentforeignincome.()5.IftheincomeofaJapaneseresidentwasbornebyaPEsetbytheJapanesecompanyinChina,theincomecanbeleviedbythegovernmentofChina.()Ⅱ.Pleaseexplainthefollowingkeyterms.(12m
3、arks,3marksforeachkeyterm)1.InternationalDoubleTaxation2.Compareableuncontrolledpricemethod3.Treatyshopping4.PermanentestablishmentⅢ.Questions(28marks)1.Howtodetermineanindividual’sresidentstatusifheisaresidentofbothContractingstatesaccordingtoOECDModelTaxConvention?(5marks)
4、2Internationaldoubletaxationcanarisefromavarietyofcauses.Pleaseexplainthreetypesofdoubletaxationarisefromconflictsovertaxjurisdiction.(6marks)3.Whatprincipleisadoptedbytwocontractingstatestoeliminatetheinternataionaldoubletaxationondividend,interestandroyalties.(3marks)4.Ple
5、aseexplaintheoperationofabasecompanybyafigure.(6marks)4.Pleaseexplainwhatmethodscanbeusedbymultinationalcompaniestoavoidtheirtaxburden.(8marks)Ⅳ.CaseStudy(20marks)1.AJapaneseindividualresidentwasemployedinBeijingTaihuaCompanyfromMarch12002toOct.12002.Hegotdependentserviceinc
6、omesinceheprovidedtechnologyservicestotheabovecompany.InwhichcasestheBeijingtaxbureaucouldlevyincometaxonthisperson?(9marks)2、RCo,atransnationalcompanysetsawhollyownedsubsidiarySubAincountryX,X’sincometaxrateis33%,withholdingtaxrateis20%.CoRinvested1000inSubAatfirst,thenlend
7、2000toSubA,theinterestrateis10%.SubA’syearlyincomeis500andexpensesare200.(1)Whichkindoftaxavoidancetechniquehasbeenusedintheabovecase?(2)Comparethetransnationalcorporation’sincometaxburdenundermarketpriceandtransferprice.(11marks)V.Computation(30marks)1.ThereisacompanyLsitua
8、tedinCountryA,andithasbranchesM,NinCountryBandCrespectively.Inataxableyear,
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