国际税收整理.doc

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1、课后习题整理一．Baseforinternationaltax:countrytaxation1.Whatisinternationaltax?Whatdoesitmainlyaddress?答：Internationaltaxmeansaseriesoftaxissuesresultingofdifferenttaxrulesandconflictingjurisdictionsmadebycountries,andsolutions.ThebaseofInternationaltaxisdifferentcountries’taxation.二．Internationalincometa

2、xation1.Howdoesacountrygenerallydesignitsincometaxationsystem?答：①territorial(属地):taxationonlyofin-countryincome,e.g.HongKong;②residency(属人):taxationofallincomeofresidentsand/orcitizens;③exclusionary(例外):specificinclusionorexclusionofcertainamounts,classes,oritemsofincomein/fromthebaseoftaxation;④Hy

3、brid(混合):e.g.USA,UK2.Whyisitimportanttomakeclearsourceofincome?答：①inaterritorialsystem,sourceoftendetermineswhetherornottheincomeistaxed;②sourceofincomeisalsoimportantinresidencysystemsthatgrantcrsfortaxesofotherjurisdictions.三．Taxresidence1.Whatisthemaindifferencebetweenataxresidentandanon-taxresi

4、dentfortaxliabilitypurpose?答：①ataxresident:world-widetaxliability;②anon-taxresident:limitedtaxliability.2.Canyounamesometestsindeterminingwhetherapersonisaresident?答：①Forcorporation:place-of-incorporationtest,place-of-managementtest,residence-of-theshareholderstest;②Forindividual:afact-and-circumst

5、ancestest/domiciletest,numberofdaystest,intentiontest.1.Takeanexampletoprovehowdifferentcountriesapplydifferingteststojudgeaperson'sresidence?答：China:forindividual:domiciletest,numberofdaystest(afullyear);forcorporation:place-of-incorporationtestorplace-of-managementtest.Ireland:forindividual:numbe

6、rofdaystest(183days),domiciletestforcorporation:now:place-of-incorporationtestpast:place-of-managementtest.一．Incomesourcejurisdictionandrules1.Whatissourcejurisdiction?答：It'sanimportantformofstatetaxsovereignty.Itdeterminesthatincomefromhomecountryissubjecttotax.2.Howtodeterminethesourceofemploymen

7、tandpersonalservicesincome?答：①Accordingtotheplaceofprovingservices.Forindependentservices,itreferstothefixedplace;Fordependentservices,itreferstotheplacewhereservicesareperformed.②Accordingtothepaymentplace