描述
开 本: 16开纸 张: 胶版纸包 装: 平装是否套装: 否国际标准书号ISBN: 9787513042352
Chapter 1Backgrounds
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6I］
Chapter 2Tax treaties and model tax conventions
I Important role of international tax treaties
II Treaty as main source of international laws
III Legal nature and general effect of tax treaties
IV Objectives of tax treaties
V Model tax conventions
VI Interpretation of tax treaties
VII Multilateral conventions or provisions involving tax matters
VIII Multilateral forums and coordinators on tax matters
Chapter 3Jurisdiction to tax
I Introduction
II Categories of ‘jurisdiction to tax’
III General income tax liabilities under Chinese domestic laws［=§ 6II］
IV Residence rules: defining ‘resident’
V Resident in Chinese tax laws ［=§ 6III］
VI Source rules: determination of ‘source jurisdiction’ and source taxation
VII Source taxation in Chinese laws ［=§ 6IV］
VIII Tax jurisdictions: conclusion
IX Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4Double taxation and its relief
IInternational double taxation defined
IICauses of IDT
IIIGeneral approach to relieve double taxation
IVRelief mechanism (1): deduction method
VRelief mechanism (2): exemption method
VIRelief mechanism (3): credit method
VIITax sparing
VIIIRelief of double taxation under Chinese laws ［=§ 6V］
国际税收
Contents
Chapter 5Tax avoidance and antiavoidance rules
IImportant terms
IICauses of international tax avoidance
IIIBalance of tax avoidance and countermeasures: ethics of tax
avoidance, and justification of antiavoidance measures
IVBasic elements and ways of tax avoidance
VOverview of antiavoidance methods
VIThin capitalisation and thin capitalisation rules
VIIUse of tax deferral and CFC rules
VIIITransfer pricing and its prevention
IXTreaty shopping and antishopping clauses
XHybrid mismatch and antihybrid rules
XI(International) tax planning and international coordination
XIISpecial tax adjustments under Chinese laws: antiavoidance rules on enterprise income tax ［=§ 6VI］
XIIIConclusion: international tax law framework
Chapter 6Chinas international taxation administration
ICurrent taxation system of China: an overview ［=§ 1V］
IIGeneral income tax liabilities under Chinese domestic laws［=§ 3III］
IIIResident in Chinese tax laws ［=§ 3V］
IVSource taxation in Chinese laws ［=§ 3VII］
VRelief of double taxation under Chinese laws ［=§ 4VIII］
VISpecial tax adjustments under Chinese laws: antiavoidance rules on enterprise income tax ［=§ 5XII］
Illustrations & Cases
Illustrations
IL1: Some important principles in the field of international taxation2
IL2: Sale of a selfbuilt house (determining the amount of gross income)9
IL3: Payment to a contractor who built a house for the owner (determining the amount of gross income)10
IL4: Roxanne supporting a child living abroad (a simple example of
‘international tax law’)13
IL5: Roxanne receiving interest paid by a foreign bank
(tax liability under treaty and domestic law)15
IL6: The expenditure on environmental protection facility reducing
the effective tax rate17
IL7: The meaning and use of quick deduction (progressive rates)18
IL8: Reeve being paid $20′000 this year (various tax rate structures)19
IL9: James and Angela spending on purchases (‘regressive’ excise tax)20
IL10: Consulting service at the end of a year (cash method for revenue)22
IL11: Temporary employment at the end of a year (cash method for expenses) 22
IL12: Threeyear loan at compound interest rate of 10% (‘nett income under cash method’ and ‘cash flow’)22
IL13: Consulting service at the end of a year (accrual method for revenue)23
IL14: Temporary employment at the end of a year (accrual method for expenses)23
IL15: Chin being paid ￥162′000 this year as her salary (a simple example of individual income tax computation)24
IL16: Both Reeve and Nancy earning $100′000 (transnational interindividual equity)38
IL17: Reeve earning income from three foreign countries (tax jurisdiction)39
IL18: A German company with a branch in Tunisia (capital import and export neutrality)41
IL19: Taxation on ‘royalties’ (treaty interpretation)49
IL20: ‘Guaranteed’ low rate on royalties under a tax treaty (certainty through tax treaty)55
IL21: ‘Substance over form’ doctrine (treaty interpretation)64
IL22: What is ‘liable to tax’ (tax treaty interpretation)64
IL23: Mr Walter performing abroad (residence and source jurisdiction)79
IL24: Dividends paid to resident or nonresident? (tax jurisdictions)85
IL25: Placeofmanagement shifted to law tax country and receiving royalties there (a way to escape high taxes)93
IL26: Income of a law firm who providing transnational services (difficult to define ‘source’)98
IL27: Painter painting in a large office building (coherent commercial activity) (location test for PE)103
IL28: Salesman regularly visiting customers office (‘disposal’ test for PE)106
IL29: Employee using subsidiarys office to ensure the performance of previous contracts (‘disposal’ test for PE)106
IL30: Prebuilding road and postbuilding restoring (starting time of a PE)107
IL31: Praxis selling wooden chairs abroad through PE (PEs income taxable?)111
IL32: Praxis selling wooden chairs abroad through PE at $90 (‘separate entity approach’ to determine PEs income)112
IL33: Praxis selling wooden chairs abroad through PE at $90 (‘separate entity approach’ to determine PEs income)112
IL34: Apportionment of income from sales in two states (3factor formula method)114
IL35: Praxis selling wooden chairs abroad through PE (income attributable to PE under ‘2factor apportionment method’)115
IL36: Sale of manufactured widgets through a PE (different assumptions under arms length method)116
IL37: Interest received by banks branch as PE and the possible double taxation (the effect of PE rule)118
IL38: Chin being paid ￥162′000 for her services (source taxation on personal services income)118
IL39: Painter painting in clients office for two years (PE or fixed base?)120
IL40: Working for 170 days and staying another 3 weeks on vocation (source taxation on an foreign employee: presence)122
IL41: Hiring welders through a foreign person (international hiring out of labour)124
IL42: Danish company and workers building house in Germany (source taxation rules)126
IL43: Resale of branded shirts (not paying for the application of a trade mark) (meaning of ‘royalties’)131
IL44: Payment for the ‘development’ of a plan (service payment or royalties?)131
IL45: Accountancy firm buying list of tax decisions (payment for services) (meaning of royalties)133
IL46: Payment for a machinery together with technical documents and attached software (meaning of royalties)133
IL47: Payment for a new manufacture process (meaning of royalties)134
IL48: Payment for a franchise agreement of hotel managing (meaning of royalties)134
IL49: Payment for various things abroad (information/knowhow and services) (meaning of royalties)135
IL50: Interest paid to a resident Bank chargeable to a PE (interest in connection with PE) (triangular case)140
IL51: Rent from Paraguay paid to a Mexican resident who keeping a house in Denmark (income from third states) (21 OECDMTC)145
IL52: Dividends between contracting states redistributed through an ‘intermediate’ thirdstate corporation (21 OECDMTC)145
IL53: Consulting firms combined tax rate (double taxation)163
IL54: Resident individual working abroad 4 months (residencesource double taxation)164
IL55: Dividends paid to foreign shareholders (residencesource double taxation)165
IL56: Foreign tax credit not available under different consolidation rules (double taxation)165
IL57: Furnishing of services for a project (service PE under 5.3(b)UNMTC) (bilateral arrangement to relieve double taxation)172
IL58: Consulting firms domestic tax under deduction method (double taxation relief)174
IL59: Deduction of tax for foreign dividend (double taxation relief)175
IL60: Consulting firms domestic tax under full exemption method (double taxation relief)176
IL61: Tax shifting under exemption system (weakness of exemption method) (double taxation relief)177
IL62: Consulting firms domestic tax under exemption with progression (double taxation relief)179
IL63: Unilateral and bilateral exemption (double taxation relief)180
IL64: General meaning of credit method (double taxation relief)181
IL65: Credit in case of higher foreign tax rate (credit method)183
IL66: Thirdcountry interest income of a bank and its branch (ordinary credit)183
IL67: Excess credit (the noncreditable part of foreign income taxes) (ordinary credit)187
IL68: Excess credit carried forward (ordinary credit)188
IL69: ‘Item’ of income (itembyitem limit)189
IL70: Consulting firms domestic tax under ordinary credit191
IL71: Overall, percountry, & itembyitem limitation (credit method)192
IL72: Dividends from whollyowned subsidiary (indirect credit)196
IL73: Shifting of the benefit of a tax incentive to residence country in case of no tax sparing199
IL74: Tax planning without tax sparing under overall limitation on the foreign tax credit (‘mixer company’ to use the low tax)201
IL75: Triple nontaxation on transfer of patent (international tax avoidance)217
IL76: Tax avoidance under ‘permanent establishment rule’218
IL77: Tax advantage of debt financing over equity (thin capitalisation) (tax avoidance)237
IL78: Backtoback loan under thin capitalisation rule (tax incidence under thin capitalisation rule)239
IL79: Transferring interest to a foreign entity in tax haven (tax deferral) (tax avoidance)241
IL80: Double taxation resulting from parallel CFC rules (tax avoidance)252
IL81: Transfer price between affiliates (tax avoidance)253
IL82: Sale of goods through transfer price to avoid taxes (tax avoidance)254
IL83: Double taxation under transfer price adjustment (tax avoidance)255
IL84: The determination of the tested party with different functions (arms length approach) (transfer pricing)259
IL85: Comparable uncontrolled price method used in the sale of wooden chairs (arms length approach) (transfer pricing)261
IL86: Resale price method used in the sale of wooden chairs (arms length approach) (transfer pricing)262
IL87: Cost plus method used in the sale of wooden chairs (arms length approach) (transfer pricing)262
IL88: Comparison of traditional methods used in sale of wooden chairs (arms length approach) (transfer pricing)265
IL89: ProfitSplit Method used in the sale of patented pharmaceuticals repackaged (arms length approach) (transfer pricing)266
IL90: Combination of profit split and traditional methods in the sale of patented pharmaceuticals (residual profit split method) (transfer pricing)267
IL91: Determination of the comparable margins under transactional nett margin method (arms length approach) (transfer pricing)270
IL92: The profitability of a taxpayer selling top quality audio players (transactional net margin method) (arms length approach)271
IL93: Determination of the range of the comparable margins (arms length approach) (transfer pricing)271
IL94: Goods resold by foreign subsidiary after affixing trade name (determination of the tested party under TNMM)272
IL95: Comparability adjustment based on location savings (transfer pricing adjustment)273
IL96: Commensuratewithincome standard used in the transfer of patents of plastic contact lens (arms length approach)276
IL97: Cost contribution arrangements (CCA) to develop small electrical appliance (transfer pricing)277
IL98: Constructive Cost Contribution Arrangements in joint development of intangible property rights (transfer pricing)278
IL99: Correlative adjustment applied to goods sold to foreign affiliate (transfer pricing)279
IL100: A tax loss after transfer pricing methodology fixed under contemporaneous documentation rule (transfer pricing)283
IL101: Taxpayer in a tax haven purchasing bond through independent intermediary for treaty shopping (‘backtoback loan’) (conduit)285
IL102: Taxpayer in a tax haven purchasing stocks through subsidiary for treaty shopping (controlled affiliate as conduit)286
IL103: Canadian taxpayer receiving dividends through EU holding company (controlled affiliate as conduit)287
IL104: Royalties received by a hybrid entity under an OECD style treaty (double nontaxation) (tax avoidance)293
IL105: Double depreciation deduction for purchase through a loan under a ‘doubledip purchase’ (hybrid entity) (tax avoidance)294
IL106: Financial arrangement through a hybrid entity (double deduction) (tax avoidance)294
IL107: Depreciation deduction doubled under a ‘doubledip lease’ (crossborder tax arbitrage transaction) (tax avoidance)295
IL108: Financial arrangement through a hybrid entity (deduction / noinclusion) (tax avoidance)295
IL109: Financial arrangement through a hybrid instrument under an OECD style treaty (deduction / noinclusion) (tax avoidance)296
IL110: Carrying on business through a hybrid entity and other operating companies (deduction / noinclusion) (tax avoidance)297
IL111: Transfer of operations together with supporting intangibles under a costcontribution arrangement (international tax planning)299
IL112: Leveraged acquisition with debtpush down and use of intermediate holding companies (international tax planning)301
IL113: Chin being paid ￥162′000 this year as her salary (Chinese individual income tax)322
IL114: Mr Du being paid in both China and Vietnam (residents Chinese IIT calculated separately on foreign and domestic income)355
IL115: What is huji for? (hukou in Chinas daily life)357
IL116: Chinese IIT of shorttermresident employee temporally worked abroad (nondomiciled resident)358
IL117: Representative offices taxable income based on ‘expenditureplus method’ (PEs income)372
IL118: Marketing agricultural machinery in Kuwait for a Chinese company (source taxation without PE in China?)374
IL119: Kuwaiti company marketing drilling rig in China through a Chinese company (source taxation with PE?)374
IL120: Chinese IIT of temporary nonresident employee (nonresident individual staying in China not over 90 days)384
IL121: Chinese IIT of nonresident employee staying in China more than 90 days (source taxation)386
IL122: Praxis derives income from Toland and Piland (foreign tax credit against Chinese EIT)392
IL123: Threetier indirect credit allowable (foreign tax credit against Chinese EIT)396
IL124: Miss Tian derives income from US, Thailand, UK and North Korea (foreign tax credit against Chinese IIT)399
Preface
This textbook on international tax law follows the common pattern of similar works in the field, that is, to provide an introductory analysis of the issues about how a country (eg, China) should design its income tax rules and coordinate those rules with the income tax systems of its trading partners (eg, US or EU), and what taxpayers should keep in mind when they pay income taxes transnationally under such rules and systems However, the work tries to feature a balance between ‘introduction’ and ‘inspiration’ To do this, the work pays special attention to four interconnected factors
First, the target readers The work is especially intended for students with backgrounds in laws, international politics and/or international economics Therefore, it encourages and shows how to apply the critical thinking based on the observation of international tax rules through the prism of international politics and economics Second, the focus of the discussion The work does not focus on technical details; especially, it is not a manual for international double taxation relief or international tax planning To know ‘what’ and ‘how’ is of course important, but knowing ‘why’ is often more fundamental The work emphasises the underlying principles and general framework of international taxation By learning such principles and framework, the students need not worry that their knowledge will soon be outdated with any updates of the tax rules and practices Third, local thinking The domestic tax systems in different countries vary widely to suit their economic, social and political needs Against the background of discussing the underlying principles, the general framework, and common practice of major rulesupplying countries, the work has a dedicated chapter on Chinese income tax rules which will make it easier to get the full picture of Chinas international taxation administration Fourth, selflearning Besides cases and illustrations pertinent to different situations, the work attaches some questions (most are open questions) to different parts for readers further thinking These questions are especially designed for the target students
Nevertheless, this work would also be helpful to anyone who is interested in international business transactions and wants an overview of the legal rights and duties as an international taxpayer and the most frequent method for resolving taxation disputes at international level Please note that the author is not engaged in rendering legal or other professional advice and this work is not a substitute for the advice of an attorney If you require legal or other expert advice, you should seek the services of a competent attorney or other professional
The author has used his best endeavours to ensure that the URLs for websites referred to in this work are correct However, the author has no responsibility for the websites and can make no guarantee that a site will remain live or that the content is or will remain appropriate
国际税法
Preface
Acknowledgements
The author would like to thank Professors Zhang Lantao, Fu Kajia, Zhang Shiquan, Wu Xiangying and Tao Jian from University of International Relations, Beijing (UIR), Prof Wang Jun from University of International Business and Economics, Beijing (UIBE), and undergraduate students of UIR and international students of UIBE whoever took this class
Dedication
The work is dedicated to my family
Chen Weiguo
Beijing, 25 June 2015
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