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ID:55995202
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页数:15页
时间:2020-06-18
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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
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