作者：陈卫国著
页数：448
出版社：知识产权出版社
出版日期：2016
ISBN：9787513042352
电子书格式：pdf/epub/txt
内容简介
本书考察了体现于众多税收条约和国内法的连贯一致的国际税收体系，以及其作为国际法重要组成部分的路径，无论是基于条约还是基于惯例。其实践性内涵还在于：各国不能任意它们喜欢的国际税收规则，而只能在国际税收体系的背景下运作。
作者简介
陈卫国，国际关系学院副教授、硕士生导师，2002年11月至2005年1月，厦门大学财政系博士后；2005年2月至2007年1月，密歇根大学法学院访问学者；2007年4月至6月，台湾大学法学院访问教授。代表性作品有：《税法基础理论》（合著）、《美国联邦税收程序》、《财政法基本原则论纲》。
本书特色
本教材考察了体现于众多税收条约和国内法的连贯一致的国际税收体系，以及其作为国际法重要组成部分的路径，无论是基于条约还是基于惯例。其实践性内涵还在于：各国不能任意它们喜欢的国际税收规则，而只能在国际税收体系的背景下运作。当国际法随时间的迁移发生变化时，这个体系也会同样发生变化。因此，单边行动虽然不是没有可能，但是也会受到限制，各国通常都不愿采取违反这个体系基本准则的单边行动，阐释了国际税收体系的结构，也详尽分析了美国税法如何体现其根本准则。
目录
Chapter 1Backgrounds
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6盜］
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 mattersChapter 1Backgrounds
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6盜］
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［=§ 6盜I］
IV Residence rules: defining ‘resident’
V Resident in Chinese tax laws ［=§ 6盜II］
VI Source rules: determination of ‘source jurisdiction’ and source taxation
VII Source taxation in Chinese laws ［=§ 6盜V］
VIII Tax jurisdictions: conclusion
IX Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4Double taxation and its relief
I盜nternational double taxation defined
II盋auses of IDT
III盙eneral approach to relieve double taxation
IV盧elief mechanism (1): deduction method
V盧elief mechanism (2): exemption method
VI盧elief mechanism (3): credit method
VII盩ax sparing
VIII盧elief of double taxation under Chinese laws ［=§ 6盫］
国际税收
Contents
Chapter 5Tax avoidance and anti瞐voidance rules
I盜mportant terms
II盋auses of international tax avoidance
III盉alance of tax avoidance and countermeasures: ethics of tax
avoidance, and justification of anti瞐voidance measures
IV盉asic elements and ways of tax avoidance
V監verview of anti瞐voidance methods
VI盩hin capitalisation and thin capitalisation rules
VII盪se of tax deferral and CFC rules
VIII盩ransfer pricing and its prevention
IX盩reaty shopping and anti瞫hopping clauses
X盚ybrid mismatch and anti瞙ybrid rules
XI(International) tax planning and international coordination
XII盨pecial tax adjustments under Chinese laws: anti瞐voidance rules on enterprise income tax ［=§ 6盫I］
XIII盋onclusion: international tax law framework
Chapter 6China餾 international taxation administration
I盋urrent taxation system of China: an overview ［=§ 1盫］
II盙eneral income tax liabilities under Chinese domestic laws［=§ 3盜II］
III盧esident in Chinese tax laws ［=§ 3盫］
IV盨ource taxation in Chinese laws ［=§ 3盫II］
V盧elief of double taxation under Chinese laws ［=§ 4盫III］
VI盨pecial tax adjustments under Chinese laws: anti瞐voidance rules on enterprise income tax ［=§ 5盭II］
Illustrations & Cases
Illustrations
IL1: Some important principles in the field of international taxation2
IL2: Sale of a self瞓uilt 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: Three瞴ear 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 inter瞚ndividual 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 non瞨esident? (tax jurisdictions)85
IL25: Place瞣f瞞anagement 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 customer餾 office (‘disposal’ test for PE)106
IL29: Employee using subsidiary餾 office to ensure the performance of previous contracts (‘disposal’ test for PE)106
IL30: Pre瞓uilding road and post瞓uilding restoring (starting time of a PE)107
IL31: Praxis selling wooden chairs abroad through PE (PE餾 income taxable?)111
IL32: Praxis selling wooden chairs abroad through PE at $90 (‘separate entity approach’ to determine PE餾 income)112
IL33: Praxis selling wooden chairs abroad through PE at $90 (‘separate entity approach’ to determine PE餾 income)112
IL34: Apportionment of income from sales in two states (3瞗actor formula method)114
IL35: Praxis selling wooden chairs abroad through PE (income attributable to PE under ‘2瞗actor apportionment method’)115
IL36: Sale of manufactured widgets through a PE (different assumptions under arm餾 length method)116
IL37: Interest received by bank餾 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 client餾 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/know瞙ow 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 re瞕istributed through an ‘intermediate’ third瞫tate corporation (21 OECDMTC)145
IL53: Consulting firm餾 combined tax rate (double taxation)163
IL54: Resident individual working abroad 4 months (residence瞫ource double taxation)164
IL55: Dividends paid to foreign shareholders (residence瞫ource 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 firm餾 domestic tax under deduction method (double taxation relief)174
IL59: Deduction of tax for foreign dividend (double taxation relief)175
IL60: Consulting firm餾 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 firm餾 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: Third瞔ountry interest income of a bank and its branch (ordinary credit)183
IL67: Excess credit (the non瞔reditable part of foreign income taxes) (ordinary credit)187
IL68: Excess credit carried forward (ordinary credit)188
IL69: ‘Item’ of income (item瞓y瞚tem limit)189
IL70: Consulting firm餾 domestic tax under ordinary credit191
IL71: Overall, per瞔ountry, & item瞓y瞚tem limitation (credit method)192
IL72: Dividends from wholly瞣wned 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 non瞭axation 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: Back瞭o瞓ack 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 (arm餾 length approach) (transfer pricing)259
IL85: Comparable uncontrolled price method used in the sale of wooden chairs (arm餾 length approach) (transfer pricing)261
IL86: Resale price method used in the sale of wooden chairs (arm餾 length approach) (transfer pricing)262
IL87: Cost plus method used in the sale of wooden chairs (arm餾 length approach) (transfer pricing)262
IL88: Comparison of traditional methods used in sale of wooden chairs (arm餾 length approach) (transfer pricing)265
IL89: Profit睸plit Method used in the sale of patented pharmaceuticals repackaged (arm餾 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 (arm餾 length approach) (transfer pricing)270
IL92: The profitability of a taxpayer selling top quality audio players (transactional net margin method) (arm餾 length approach)271
IL93: Determination of the range of the comparable margins (arm餾 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: Commensurate瞱ith瞚ncome standard used in the transfer of patents of plastic contact lens (arm餾 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 (‘back瞭o瞓ack 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 non瞭axation) (tax avoidance)293
IL105: Double depreciation deduction for purchase through a loan under a ‘double瞕ip purchase’ (hybrid entity) (tax avoidance)294
IL106: Financial arrangement through a hybrid entity (double deduction) (tax avoidance)294
IL107: Depreciation deduction doubled under a ‘double瞕ip lease’ (cross瞓order tax arbitrage transaction) (tax avoidance)295
IL108: Financial arrangement through a hybrid entity (deduction / no瞚nclusion) (tax avoidance)295
IL109: Financial arrangement through a hybrid instrument under an OECD style treaty (deduction / no瞚nclusion) (tax avoidance)296
IL110: Carrying on business through a hybrid entity and other operating companies (deduction / no瞚nclusion) (tax avoidance)297
IL111: Transfer of operations together with supporting intangibles under a cost瞔ontribution arrangement (international tax planning)299
IL112: Leveraged acquisition with debt瞤ush 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 (resident餾 Chinese IIT calculated separately on foreign and domestic income)355
IL115: What is huji for? (hukou in China餾 daily life)357
IL116: Chinese IIT of short瞭erm瞨esident employee temporally worked abroad (non瞕omiciled resident)358
IL117: Representative office餾 taxable income based on ‘expenditure瞤lus method’ (PE餾 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 non瞨esident employee (non瞨esident individual staying in China not over 90 days)384
IL121: Chinese IIT of non瞨esident 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: Three瞭ier 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信息
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6盜］
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 mattersChapter 1Backgrounds
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6盜］
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［=§ 6盜I］
IV Residence rules: defining ‘resident’
V Resident in Chinese tax laws ［=§ 6盜II］
VI Source rules: determination of ‘source jurisdiction’ and source taxation
VII Source taxation in Chinese laws ［=§ 6盜V］
VIII Tax jurisdictions: conclusion
IX Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4Double taxation and its relief
I盜nternational double taxation defined
II盋auses of IDT
III盙eneral approach to relieve double taxation
IV盧elief mechanism (1): deduction method
V盧elief mechanism (2): exemption method
VI盧elief mechanism (3): credit method
VII盩ax sparing
VIII盧elief of double taxation under Chinese laws ［=§ 6盫］
国际税收
Contents
Chapter 5Tax avoidance and anti瞐voidance rules
I盜mportant terms
II盋auses of international tax avoidance
III盉alance of tax avoidance and countermeasures: ethics of tax
avoidance, and justification of anti瞐voidance measures
IV盉asic elements and ways of tax avoidance
V監verview of anti瞐voidance methods
VI盩hin capitalisation and thin capitalisation rules
VII盪se of tax deferral and CFC rules
VIII盩ransfer pricing and its prevention
IX盩reaty shopping and anti瞫hopping clauses
X盚ybrid mismatch and anti瞙ybrid rules
XI(International) tax planning and international coordination
XII盨pecial tax adjustments under Chinese laws: anti瞐voidance rules on enterprise income tax ［=§ 6盫I］
XIII盋onclusion: international tax law framework
Chapter 6China餾 international taxation administration
I盋urrent taxation system of China: an overview ［=§ 1盫］
II盙eneral income tax liabilities under Chinese domestic laws［=§ 3盜II］
III盧esident in Chinese tax laws ［=§ 3盫］
IV盨ource taxation in Chinese laws ［=§ 3盫II］
V盧elief of double taxation under Chinese laws ［=§ 4盫III］
VI盨pecial tax adjustments under Chinese laws: anti瞐voidance rules on enterprise income tax ［=§ 5盭II］
Illustrations & Cases
Illustrations
IL1: Some important principles in the field of international taxation2
IL2: Sale of a self瞓uilt 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: Three瞴ear 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 inter瞚ndividual 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 non瞨esident? (tax jurisdictions)85
IL25: Place瞣f瞞anagement 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 customer餾 office (‘disposal’ test for PE)106
IL29: Employee using subsidiary餾 office to ensure the performance of previous contracts (‘disposal’ test for PE)106
IL30: Pre瞓uilding road and post瞓uilding restoring (starting time of a PE)107
IL31: Praxis selling wooden chairs abroad through PE (PE餾 income taxable?)111
IL32: Praxis selling wooden chairs abroad through PE at $90 (‘separate entity approach’ to determine PE餾 income)112
IL33: Praxis selling wooden chairs abroad through PE at $90 (‘separate entity approach’ to determine PE餾 income)112
IL34: Apportionment of income from sales in two states (3瞗actor formula method)114
IL35: Praxis selling wooden chairs abroad through PE (income attributable to PE under ‘2瞗actor apportionment method’)115
IL36: Sale of manufactured widgets through a PE (different assumptions under arm餾 length method)116
IL37: Interest received by bank餾 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 client餾 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/know瞙ow 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 re瞕istributed through an ‘intermediate’ third瞫tate corporation (21 OECDMTC)145
IL53: Consulting firm餾 combined tax rate (double taxation)163
IL54: Resident individual working abroad 4 months (residence瞫ource double taxation)164
IL55: Dividends paid to foreign shareholders (residence瞫ource 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 firm餾 domestic tax under deduction method (double taxation relief)174
IL59: Deduction of tax for foreign dividend (double taxation relief)175
IL60: Consulting firm餾 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 firm餾 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: Third瞔ountry interest income of a bank and its branch (ordinary credit)183
IL67: Excess credit (the non瞔reditable part of foreign income taxes) (ordinary credit)187
IL68: Excess credit carried forward (ordinary credit)188
IL69: ‘Item’ of income (item瞓y瞚tem limit)189
IL70: Consulting firm餾 domestic tax under ordinary credit191
IL71: Overall, per瞔ountry, & item瞓y瞚tem limitation (credit method)192
IL72: Dividends from wholly瞣wned 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 non瞭axation 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: Back瞭o瞓ack 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 (arm餾 length approach) (transfer pricing)259
IL85: Comparable uncontrolled price method used in the sale of wooden chairs (arm餾 length approach) (transfer pricing)261
IL86: Resale price method used in the sale of wooden chairs (arm餾 length approach) (transfer pricing)262
IL87: Cost plus method used in the sale of wooden chairs (arm餾 length approach) (transfer pricing)262
IL88: Comparison of traditional methods used in sale of wooden chairs (arm餾 length approach) (transfer pricing)265
IL89: Profit睸plit Method used in the sale of patented pharmaceuticals repackaged (arm餾 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 (arm餾 length approach) (transfer pricing)270
IL92: The profitability of a taxpayer selling top quality audio players (transactional net margin method) (arm餾 length approach)271
IL93: Determination of the range of the comparable margins (arm餾 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: Commensurate瞱ith瞚ncome standard used in the transfer of patents of plastic contact lens (arm餾 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 (‘back瞭o瞓ack 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 non瞭axation) (tax avoidance)293
IL105: Double depreciation deduction for purchase through a loan under a ‘double瞕ip purchase’ (hybrid entity) (tax avoidance)294
IL106: Financial arrangement through a hybrid entity (double deduction) (tax avoidance)294
IL107: Depreciation deduction doubled under a ‘double瞕ip lease’ (cross瞓order tax arbitrage transaction) (tax avoidance)295
IL108: Financial arrangement through a hybrid entity (deduction / no瞚nclusion) (tax avoidance)295
IL109: Financial arrangement through a hybrid instrument under an OECD style treaty (deduction / no瞚nclusion) (tax avoidance)296
IL110: Carrying on business through a hybrid entity and other operating companies (deduction / no瞚nclusion) (tax avoidance)297
IL111: Transfer of operations together with supporting intangibles under a cost瞔ontribution arrangement (international tax planning)299
IL112: Leveraged acquisition with debt瞤ush 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 (resident餾 Chinese IIT calculated separately on foreign and domestic income)355
IL115: What is huji for? (hukou in China餾 daily life)357
IL116: Chinese IIT of short瞭erm瞨esident employee temporally worked abroad (non瞕omiciled resident)358
IL117: Representative office餾 taxable income based on ‘expenditure瞤lus method’ (PE餾 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 non瞨esident employee (non瞨esident individual staying in China not over 90 days)384
IL121: Chinese IIT of non瞨esident 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: Three瞭ier 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信息
