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首页 chap 5 International Tax Law.ppt

chap 5 International Tax Law.ppt

chap 5 International Tax Law.ppt

上传者: lhxy88688 2010-11-06 评分 0 0 0 0 0 0 暂无简介 简介 举报

简介:本文档为《chap 5 International Tax Lawppt》,可适用于高等教育领域,主题内容包含ChapterInternationalTaxLawChapterInternationalTaxLawcataloguecatalogueVoca符等。

ChapterInternationalTaxLawChapterInternationalTaxLawcataloguecatalogueVocabularyContent:topicQuestionsVocabularyVocabularyManipulate,manageorcontrolskillfullyorcraftily,espbyusingone’sinfluenceorunfairmethodCFC,abbreviation,controlledforeigncorporationsSource,theplacewhichtaxpayersgettheincomefromResident,peoplewholiveinaspecificcountryorareaPE,abbr,permanentestablishmentDTA,abbr,doubletaxagreementDeduction,theactorprocesssubtractinganamountofmoneyfromtotalincomeTaxreturn,aformonwhichadetailedstatementismade,fordeclaringincomePassiveincome,anincomereceivedonaregularbasis,withlittleeffortrequiredtomaintainitanincomereceivedonaregularbasis,withlittleeffortrequiredtomaintainitIRS,abbrInternalRevenueServiceWithholdingtax,agovernmentrequirementforthepayerofanitemofincometowithholdordeducttaxfromthepayment,andpaythattaxtothegovernmentInmostjurisdictionswithholdingtaxappliestoemploymentincomeFDI,abbrforeigndirectinvestmentMNE,abbrmultinationalenterprisesAffiliated,organizationsorentitieshaveformedacloseassociationorbecomeabranchoramemberofitTaxevasion,actofnotdoingsomethingthatsomeonearesupposedtodo,especiallywhenitissomethingthatrequiredbytaxlawTaxhaven,placewhichhasalowrateoftaxation,sopeoplechoosetolivethereorregistercompaniesthereinordertoavoidpayinghighertaxintheirowncountiesContentsContentsTopicJurisdictiontoTaxTopicDoubleTaxationTopicSourcingIncomeandDeductionTopicPermanentEstablishmentTopicDoubleTaxTreatiesTopicTransferPricingTopicTaxCompetitionTopicJurisdictiontoTaxTopicJurisdictiontoTaxJurisdictiontotaxisthebasisoftheinternationaltaxlaw,aswellasitscorestatusThetraditionalgroundsofjurisdictiontoprescribeininternationallawarenationalityandterritorialityBut,internationaltaxlawmodifiesbothconceptstoasignificantextent,resultingprimarilyinexpandingthescopeofnationalityjurisdictionNationalityisusuallyconsideredtobeequivalenttocitizenshipforindividualsButnow,everycountryintheworldhasadoptedadefinitionofnationalityfortaxpurposethatismuchbroaderthancitizenshipThatdefinitionisresidence,whichusuallyimpliesmerephysicalpresenceinthecountryforaminimumlengthoftimeThisnewdefinitionofnationalityisaremarkableexpansionofnationalityTheresidenceruleiswidelyfollowedandincorporatedintomanytreatiesModerninternationaltaxlawdividethejurisdictiontotaxintoresidenceandsourceWecanidentifya“residence”duetocriterionsasfollows,ofcourse,ispersonal:Domicile,aplacewhereyouhaveaparmenantrealstateandlivehereparmenantlyresidence,youlivehereforalongtimeinaspecialperiodLivetime,ismoreflexiblethantheformer,uauallymeansyouhavebeenheremorethandaysNationality,justexistinUSA,MexicoandPhilippineForcorporations,thenationalityisanequallydifficultissueandisrelevanttootherareasofthelawaswellThereareregistration,manipulation,headquatrterstomeasureacorporations’nationnlityIngeneral,corporationsareconsiderednationalsbasedonthecountryinwhichtheyareincorporated(USA),thecountryfromwhichtheyaremanagedandcontrolled(UK),orbothinmyopinion,toidentifythejurisdiction,wemustknowthestandardscountriestotaxincomeTherightofcountriestotaxincomearisingintheirterritoryiswellestablishedininternationallawButtheproblemis,howwecansayincome“arisingin”acountries’“territory”Somecountries(eg,France)beginwiththeassumptionthattheonlyincometheyhavetherighttotaxisdomesticsourceincome,althoughFranceandotherterritorialjurisdictionhavelongsincebeguntotaxsomeincomeofnationalsfromforeignsourcesThespecialproblemofterritorialityinthetaxareaisthatthesourceofincomeisdifficulttodefineTheresomemethodstodefinitethesourceofincome:sourceofoperatingincome,sourceofinvestmentincome,sourceofserviceincomeandsourceofpropertyincomeButthereareotherwaysinpractice,andtheyarenotenough,evennotrecognizedbyallTheproblemofdefiningsourcewouldpersistaslongascountriesdesiretotaxnonresidentsondomesticsourceincome,astheyarepermittedtodounderinternationallawAndnext,ismypartners’timeTopicDoubleTaxationTopicDoubleTaxationSomecountriestaxtheirresidentsontheirworldwideincomeOtherstaxincomesourcedintheirstateonlyAndstillothersuseacombinationoftheseapproachesAsaresult,itisquitepossiblethattaxpayersthatengageincrossbordertransactionsaretaxedmorethanonceonthesameamountofincomeThisphenomenonisknownas“doubletaxation”Therearemethodsbywhichataxpayermayobtainrelieffromjuridicaldoubletaxation:()theexemptionmethod,underthat,residentsofacountry(countryA)aretaxedonlyondomestic()theforeigntaxcreditmethod,underthat,acountry(countyA)taxesforeignsourceincome(aswellasdomesticsourceincome),butallowsdomestictaxespayableinthecountry(A)onworldwideincometobereducedbytheforeigntaxespaidtoanothercountry(countryB)bytheresidentonitsforeignsourceincome()thedeductionmethod,underthat,countryAtaxesforeignsourceincome(aswellasdomesticsourceincome)ButresidentsofcountryAareallowedadeductionfromtheirassessableincome,incalculatingtheirtaxliabilityincountryA,forforeigntaxespaidonforeignincomeUnlikethe()or(),the()failstogiveataxpayerfullrelieffromdoubletaxationTopicSourcingIncomeandDeductionTopicSourcingIncomeandDeductionSourcerulesareimportantforforeignnonresidentsbecausetheyaretaxedonlyondomesticsourceincomeSourcerulesfallintotwobasiccategoriesThefirstcomprisesformalrulesForexample,thesourcerulefordividends,forinterest,forcapitalgainsandforsaleofinventoryTheotherkindofsourceruleisthesubstantiverule,whichattemptstotracetheeconomicsourceoftheincome,forexample,theruleforroyaltiesThebasicdifferencebetweenformalrulesandsubstantiverulesisthattheformalrulesrequireonesingledetermination(residenceofthepayer,residenceoftheseller,orpassageoftitle),whereassubstantiverulesattempttotracetheeconomicofthetransactionTherearespecificrulesfortheallocationofdeductionsinonlytwoareas,andinfactbothoftheareasareproblematicAllotherdeductionsarelefttoageneralrulethatprovidesmoreflexibilityTherulestatesthatdeductionsshouldbeallocatedinatwostepprocessThefirststepistomatchthedeductiontoincomeitproduces,andthesecondstepistoapportion(divide)deductionsintodomesticandforeignsource,accordingtotheincomeratioTopicPermanentEstablishmentTopicPermanentEstablishmentWhenanentity(companyR),whichisresidentincountryR,wishestoundertakebusinesstransactionincountrySthroughapresenceincountryS,companyRtypicallydoessothroughasubsidiarycompanySlocatedincountryStheprofitsderivedbycompanySaretaxableincountrySInderivingthoseprofits,interestandroyaltypaymentsmaybemadebycompanyStoitsparent,companyR,incountryRSuchpaymentsmaybesubjecttowithholdingtaxatsourceatthetimethattheyaremadeTheaftertaxprofitswillusuallybedistributedbycompanySbywayofdividendpaymentstocompanyRsuchdividendpaymentsarealsoliketobesubjecttowithholdingtaxatsourceincountrySwemaycallthecompanyRasparentcompany,thecompanySassubsidiarycompanyAnalternativestructurebywhichcompanyRundertakeitsbusinessincountrySisforcompanyRtoopenabranchincountrySinthiscase,thebranchisnotaseparatedlegalentity,butmerelyanextensionofcompanyRHere,theprofitsderivedbythebranchfromcountrySwillbetaxableincountryS,havingasourceincountrySLegally,companyR,whichisresidentincountryR,isthetaxpayerincountrySinrespectofthoseprofitsderivedbyitfromcountrySUnderthisscenario,assumingthatcountryRtaxesitsresidentsonaworldwideincomebasis,companyRisalsotaxableincountryRontheprofitsthatitderivesfromcountrySThisisbecausetheprofitsderivedbythebranchfromcountrySarederivednotbyaseparatedlegalentityincountryS,butbycompanyRInthiscase,thebranchisknownasaPE,permanentestablishmentofcompanyRlocatedincountrySThedomesticlawofmostcountriescontainprovisionsthatdescribecircumstancesunderwhichincomeisderived,andthereforetaxable,inthejurisdictionThesedomesticrulesmaybelistsallcircumstances,ormaymakereferencetobusinessconceptsorestablishmentswithinthejurisdictionArt()oftheOECDmodelstatesthat,ForthepurposeofthisConvention,theterm”permanentestablishment”meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedonTopicDoubleTaxTreatiesTopicDoubleTaxTreatiesAsignificantroleofadoubletaxagreement(DTA)betweentwoormorecountriesistoremovethedoubletaxation,whichisanimpedimenttocrossbordertradeingoodsandservices,andthemovementofcapitalandpeoplebetweencountriesMostcountrieshavenowenteredintoscoresofcomprehensiveDTAswithothercountriestoassistintheavoidanceofdoubletaxationThesecondpurposeofaDTAisthepreventionoffiscalevasion,whichcanreduceacountry’staxbasewhereataxpayerhaseconomicconnectionswithmorethanonecountryThethirdpurposeofaDTAistheallocationoftaximposedbetweenthegovernmentsthatarepartiestotheDTAThefirstbilateralDTAwasenteredintobyPrussiaandAustriainSincethefirstdraftmodelpublishedintherehavebeenanumberofmodelDTAsputforwardbyvariousinternationalorganizationstotrytoestablishamodelthatwillbeacceptedbyallastheuniversalbasisforallDTAsThemostsignificantmodelareOECDmodelandUnmodelTheaimofamodelDTAistoprovidesomeguidancetocountrieswishingtoenterintoabilateralormultilateralDTAand,ideallytominimizethecomplexityandcompliancecostsoftaxlawsTherefore,amodelisjustthat:amodelonwhichrealDTAsnegotiatedbetweencountriescanbebasedTopicTransferPricingTopicTransferPricingTransferpricingliesattheheartoftheinternationaltaxregimebecausethatregimeisbasedonthedistinctionbetweenresidentsandnonresidentsTheeasiestwaytoavoidresidencebasedtaxationistoshiftincomefromaresidenttoanonresident,andtheeasiestwaytodothatistransferpricing关联企业关联企业根据我国《外商投资企业和外国企业所得税法实施细则》第条规定关联企业是指与企业有以下关系的公司、企业和其他经济组织:()在资金、经营、购销等方面存在直接或间接的拥有或者控制关系()直接或间接地同为第三者所拥有或者控制()其他在利益上相互关联的关系。具体判定标准:具体判定标准:据我国税务总局制定的《关联企业间业务往来税务管理规程》规定:企业与另一公司、企业和其他经济组织(以下统称另一企业)有下列之一关系的即构成关联企业()相互间直接或间接持有其中一方的股份总和达到或以上的()直接或间接同为第三者拥有或控制股份达到%或以上的()企业与另一企业之间借贷资金占企业自有资金或以上或企业总额的%或以上是由另一企业担保的()企业的董事或经理等高级管理人员一半以上或有一名以上(含一名)常务董事是由另一企业所委派的()企业的生产经营活动必须由另一企业提供的特许权利(包括工业产权、专业技术等)才能正常进行的()企业生产经营购进的原材料、零部件等(包括价格及交易条件等)是由另一企业所供应并控制的()企业生产的产品或商品的销售(包括价格及交易条件等)是由另一企业所控制的()对企业生产经营、交易具有实际控制或在利益上具有相关联的其他关系包括家族、亲属关系等。Anexample:CompanyPownsSPmanufactureswidgetsatacostofandsellsthemtoS,andthenSdistributesthewidgetsatacostofandsellsthemtounrelatedcustomersforFirstletuscalculatethetotalprofitonthistransactionIfPandSareinUSA,theybothfileanincometaxreturnshowingofgrossincomeminusofdeductionsequalsoftaxableincome,andtheywouldpaythetaxonthattaxableincome具体来说关联方利用转移定价的方式进行避税的常用手段有:()货物的转让定价。跨国公司在对内部交易的有形货物如商品、原材料、机器设备及零部件等进行定价时可以综合考虑各国税率高低和集团总体经营战略制定出背离无关联企业之间进行独立交易决定的市场价格的转移定价。()利用提供劳务进行避税。关联企业相互提供劳务时可以通过高作价或低作价甚至不作价的方式收取劳务费用从而使进行劳务往来的关联企业之间的利润和成本根据需要进行转移使利润和收益都尽量转移到低税率国的关联企业而成本和费用都尽量转移到高税负国的关联企业从而使整个集团达到从整体上减轻税负的目的。()利用管理费用的分摊进行避税。在跨国关联企业中集团公司为了降低企业的整体税负往往利用分摊管理费用这一形式不合理地分配管理费用总是对高税负子公司多分费用增加其成本支出对低税负子公司少分配费用减少其成本支出从而使整个集团在整体上减轻税负获得最大的经济利益。()利用无形资产交易进行避税。关联企业可通过无形资产的特许权使用费转让定价以此调节利润和成本的分配从而使集团整体税负减轻。另外跨国公司经常采取一种“成本分摊协议”的形式进行无形资产的研究开发。根据该协议可以规定不同企业承担不同比例的成本与风险达到使整个集团成本和利润的再分配从而达到避税的目的。()利用贷款业务进行避税。跨国公司的母公司往往通过对税率高的子公司实行高利率贷款的政策而对税负较低国家的子公司实行低利率贷款的政策使利润从高税负公司向低税负公司转移以减轻集团整体税负。利用贷款业务进行避税的典型是跨国银行。在跨国银行集团中总行与分支机构以及分支机构之间在相互贷款利率方面采取转让定价已成为进行国际避税的主要手段。比如银行之间可以通过相互拆借基于不同于正常交易价格的拆借率调整它们之间的利润分配。而由于相互拆借是正常的交易形式尤其当银行之间拆借的利率计算采用银行同业拆借利率再浮动一定百分比的方法这种转移定价更具有隐蔽性和灵活性。()利用租赁业务避税。关联企业之间利用租赁机器设备进行避税的方法有多种:a利用自定租金来转移利润通常是高税负国的联属企业购置一项资产并将其按尽可能低的价格租赁给低税负国的联属企业再由该企业以尽可能达到的最高价格将其租赁给另一处于高税负国的联属企业。这样两种租金之间的差额便转化为低税负国联属企业的利润。而且该资产的折旧往往可以作为位于高税负国的出租方的成本扣除项目从而减少其收益使该企业少盈利或亏损使整个企业集团利益最大化。b先卖后租即将某一进行生产经营所必需的设备购进后投产不久将其转卖给另一关联企业再向其支付租金继续租用该设备进行生产经营从而增加扣除项目使企业少纳税。如果在加速折旧情况下这种方式避税效果更明显。c利用不同国家的不同折旧政策进行避税。另外在关联交易中还有一些独特的转移定价避税手段其中逆向转移比较有代表性。而逆向避税则恰恰相反跨国纳税人尽可能避免低税国管辖权进入高税国管辖权将利润从低税国转移到高税国。NowconsiderthesituationinwhichPandSarelocatedintwodifferentcountriesInthiscase,itbecomescrucialtodeterminethepricethatSpaidPfortheintermediatesale,whichisknownasthetransferpriceTransferpriceisofficiallydefinedasthepricechargedforthetransferofgoodsorservicesbetweentworelatedpartiesWhatisthedecidingfactorinsettingthetransferpricePerhapsnotsurprisingly,thedecidingfactorthenbecomesthetaxrateinthetwocountiesLetusassumethatPissubjecttotaxatandSissubjecttotaxat,whichisarelativelysmalldifferentialBecausePistheonethathasthehighertax,thecompanieswouldwanttoputaslittleprofitinPandasmuchinSaspossible,andthereforewouldsetthepricearoundIfthepriceissetexactlyat,PwillreportanincomeofwithadeductionformanufacturingcostsofandwillnetzeroSwillreportanincomeofwithadeductionofforitsowncostsandadeductionofforgoodsboughtfromP,foranetofthusbysettingthetransferpriceat,thecompanieshaveshiftedtheentireofrealprofittoS,whichisbeneficialbecauseSissubjecttoalowertaxrateWhatcanbedoneinthissituationtoensurethatcountriesareabletocollectcorporatetaxTheprovisionthatdealswiththisissueintheUSAissection,whichisatthesametimeverysimpleandalsosurprisinglycomplex,anditisthemostgeneralsectionandthemostsweepinggrantofpowertoIRSofanysectionintheInternalRevenueCodeTheCodestatesthatinanycaseoftwoormoreorganizations,tradesorbusinesses,whetherornotaffiliated,owned,orcontrolleddirectlyorindirectlybythesameinterests,theIRScandowhateveritneedstodoinordertopreventevasionoftaxesortoclearlyeffecttheincomeoftherelatedpartiesTopicTaxCompetitionTopicTaxCompetitionSincetheUSAunilaterallyabolishedwithholdingonportfoliointerestin,therehasbeenadistincttrendnottotaxinterestatsourcewhichhasspreadtootherformsofpassiveincomesuchascapitalgains,royalty,rents,andevendividendsThelackofwithholdingtaxcombineswiththeexistenceoftaxhavenstomakeitalmostimpossibleforresidencecountriestoeffectivelytaxpassiveincomeintheabsenceofwithholdingtax,sourcecountrieshavenointerestincollectinginformationonpaymentsofsuchincometononresidentsTaxhavenshavebanksecrecylaws,andpaymentscanbemadetothemfromthesourcecountrywithoutanyinformationcollectedthatcanbeexchangedwiththeresidencecountryTaxcompetitionforFDIhasbeengrowingsteadilysinceaboutandnowmeansthatmultinationalscanhopetoescapeanytaxontheircrossborderincomeExample:AmultinationalentityisresidentincountryA,hasitsproductionfacilitiesincountryB,andsellsitsproductsincountryCCountryCcanonlytaxtheMNEifithasapermanentestablishmenttherein,andintheageofelectroniccommerce,thatmaybepossibletoavoidCountryBtypicallydoesnottaxtheMNEbecauseitisa“productiontaxhaven",thatis,acountrythatrefrainsfromtaxingproductionactivitiesbyMNEswhileimposingageneralcorporatetaxondomesticcorporationCountryAalsotypicallywouldnottaxtheresidentMNEonacurrentbasisbecauseitisafraidthatMNEheadquarterswillmigratetoothercountriesandofnewMNEsbeingincorporatedelsewhereAsaresult,anMNEsuchasIntelendsuppayingnotaxatallonitsforeignsourceincomeThistrendwillcontinuealthoughsomecountrieswouldbeinvolvedinharmfultaxcompetitionQuestionsQuestionsIsthereaninternationaltaxregimeIsitpartofinternationallawWhatisthedifferencebetweenthesourcejurisdictionoftaxationandtheresidencejurisdictionoftaxationWhatarethemainpurposesofDTAsHowaretheyachieved

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