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首页 chap 5 International Tax Law2.ppt

chap 5 International Tax Law2.ppt

chap 5 International Tax Law2.p…

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 Law2ppt》,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,sopeoplechoosetolivethereorregistercompaniesthereinordertoavoidpayinghighertaxintheirowncounteiesContentsContentsTopicJurisdictiontoTax税收管辖权TopicDoubleTaxationTopicSourcingIncomeandDeduction扣除TopicPermanentEstablishment恒久的设施TopicDoubleTaxTreaties双重征税协定TopicTransferPricingTopicTaxCompetitionTopicJurisdictiontoTaxTopicJurisdictiontoTaxThetraditionalgroundsofjurisdictiontoprescribeininternationallawarenationalityandterritorialityBut,internationaltaxlawmodifiesbothconceptstoasignificantextent,resultingprimarilyinexpandingthescopeofnationalityjurisdictionNationalityisusuallyconsideredtobeequivalenttocitizenshipforindividualsInstead,everycountryintheworldhasadoptedadefinitionofnationalityfortaxpurposethatismuchbroaderthancitizenshipThatdefinitionisresidence,whichusuallyimpliesmerephysicalpresenceinthecountryforaminimumlengthoftimeThisnewdefinitionofnationalityisaremarkableexpansionofnationalityTheresidenceruleiswidelyfollowedandincorporatedintomanytreatiesForcorporations,thenationalityisanequallydifficultissueandisrelevanttootherareasofthelawaswellIngeneral,corporationsareconsiderednationalsbasedonthecountryinwhichtheyareincorporated(USA),thecountryfromwhichtheyaremanagedandcontrolled(UK),orbothEachapproachhasitsadvantagesanddisadvantagesTheUSAapproachistheeasiesttoadministerbutalsothemostmanipulableTheUKapproachislesseasilymanipulatedbutrequiresmoreadministrativeresourcestopoliceTheinterestingaspectofnationalityjurisdictionintaxlawisthegradualadoptionofarulethatpermitcountriestotax“controlledforeigncorporations”(CFCs)TherightofcountriestotaxincomearisingintheirterritoryiswellestablishedininternationallawSomecountries(eg,France)beginwiththeassumptionthattheonlyincometheyhavetherighttotaxisdomesticsourceincome,althoughFranceandotherterritorialjurisdictionhavelongsincebeguntotaxsomeincomeofnationalsfromforeignsourcesThespecialproblemofterritorialityinthetaxareaisthatthesourceofincomeisdifficulttodefineIdeally,onecouldimagineaworldinwhichallcountriestaxonlyonanationalitybasis,andtheonlyproblemwouldbeassigningresidencetoindividualsandcorporationsInpractice,however,theproblemofdefiningsourcewouldpersistaslongascountriesdesiretotaxnonresidentsondomesticsourceincome,astheyarepermittedtodounderinternationallawThisproblemhasbeenpartiallyresolvedbyrulesembodiedintaxtreatiesTopicDoubleTaxationTopicDoubleTaxationSomecountriestaxtheirresidentsontheirworldwideincomeOtherstaxincomesourcedintheirstateonlyAndstillothersuseacombinationoftheseapproachesAsaresult,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”meansafixedplaceofbusinessthroughwhichthebusinessofanenterpriseiswhollyorpartlycarriedonTopicTaxCompetitionTopicTaxCompetitionSincetheUSAunilaterallyabolishedwithholdingonportfoliointerestin,therehasbeenadistincttrendthatspreadtootherformsofpassiveincomesuchascapitalgains,royalty,rents,andevendividendsOften,suchcompetitionhasbeenattackedaswastefulanddistorting,resultinginsuchundesirableoutcomesas"taxjungles,"whichimposehighcompliancecostsonsociety,or"fiscalwars"or"racestothebottom,"由于美国单方面废除年的投资组合利息预扣税税收竞争明显蔓延到诸如资本利得版税租金甚至股息收入等领域。通常这种竞争被认为是浪费的和扭曲的致使不受欢迎的收入如“税收丛林”强加给社会的高度成本或“财政战争”或“竞争的低谷”。EvidenceofCompetitionSomeCanadianevidencehasalreadybeencitedExperienceinothercountriessupportstheconclusionthatintergovernmentaltaxcompetitionexistsandcaninsomeinstancesconstitutearealproblem税收竞争的证明一些加拿大人证据已经被引用证明一个结论其他国家的迹象也支持了这个结论那就是:政府间的税收竞争的存在而且在某些情况下构成了现实的问题。SalesTaxCompetitionExplicitcompetitionThefirst,andmostobviousformofsalestaxcompetition,forexample,istheproblemof"crossbordershopping"营业税竞争最明确的竞争首先要说的也是最明显的形式就是营业税的竞争它成为跨境交易的一个严重的问题。TopicDoubleTaxTreatiesTopicDoubleTaxTreatiesAsignificantroleofadoubletaxagreement(DTA)betweentwoormorecountriesistoremovethedoubletaxation,whichisanimpedimenttocrossbordertradeingoodsandservices,andthemovementofcapitalandpeoplebetweencountriesMostcountrieshavenowenteredintoscoresofcomprehensiveDTAswithothercountriestoassistintheavoidanceofdoubletaxation存在于两个或两个以上的国家间的双重税收协定其一个显著的作用在于可以消除国家间的在跨境货物贸易、服务贸易、资本和人员的流动之中的重复征税。大多数国家现在已经加入和其他国家的许多综合性国际税收协定以辅助避免双重征税。ThesecondpurposeofaDTAisthepreventionoffiscalevasion,whichcanreduceacountry’staxbasewhereataxpayerhaseconomicconnectionswithmorethanonecountryThethirdpurposeofaDTAistheallocationoftaximposedbetweenthegovernmentsthatarepartiestotheDTA双重税收协定的第二个目的就是阻止通过减少一个国家纳税人与其他国家有经济联系的计税基数的避税。第三个目的就是分配加入税收协定的不同政府间税收征收。ThefirstbilateralDTAwasenteredintobyPrussiaandAustriainSincethefirstdraftmodelpublishedintherehavebeenanumberofmodelDTAsputforwardbyvariousinternationalorganizationstotrytoestablishamodelthatwillbeacceptedbyallastheuniversalbasisforallDTAsThemostsignificantmodelareOECDmodelandUnmodel年普鲁士和奥地利经行了第一个国际税收协定讨论。自从年第一个草案产生以来一系列的重复征税协定被一些经济组织提出以图建立起来一个被大家接受的国际重复征税模型最引人注目的是经济合作与发展组织形式和UN形式。TheaimofamodelDTAistoprovidesomeguidancetocountrieswishingtoenterintoabilateralormultilateralDTAand,ideallytominimizethecomplexityandcompliancecostsoftaxlawsTherefore,amodelisjustthat:amodelonwhichrealDTAsnegotiatedbetweencountriescanbebased重复征税协定模型的目标是给一些愿意参加双边或多边重复征税协定的国家一些指导理想上的减少其复杂性和遵守税法。因此一个模型就是这样的:它可以成为国家间真正的重复征税协定谈判的基础。TheReasonofInternationalTaxAvoidanceandEvasion(国际重复征税产生的原因)(一)居民税收管辖权与来源地税收管辖权之间的冲突(二)居民税收管辖权和居民地税收管辖权之间的冲突(三)两个国家的来源地税收管辖权之间的冲突。InternationalTaxAvoidanceandEvasion(国际逃税和避税)一、纳税人从事国际逃税的主要手段(一)不向税务机关报送纳税材料。(二)谎报所得和虚构扣除。(三)伪造账册和收付凭证。二、纳税人进行国际避税的主要方式(一)通过纳税主体的跨国移动进行国际避税。(二)通过征税对象的跨国移动进行国际避税。(三)跨国投资人有意弱化股份投资进行国际避税。(四)跨国纳税人滥用纳税协定进行国际避税。Question: 有学者将国际税法的作用概括为四个方面:()避免和消除国际双重征税()防止逃税和避税()保证税收无差别待遇()协调国家间的税收分配关系。HowtoavoidInternationalTaxAvoidanceandEvasion如何避免国际逃税和避税??DomesticLegalMeasuresforRegularofInternationalTaxAvoidanceandEvasion管制国际逃税和避税的一般国内法措施(一)加强国际税务申报制度。(二)强化税务审查制度。(三)实行评估所得制度。管制国际逃税和避税的特别国内法措施(一)防止跨国联属企业利用转移定价逃税避税的法律措施。(二)防止利用避税港经行国际避税的法律措施。(三)防止跨国投资人弱化公司股份资本逃避税收的法律措施。(四)防止跨国纳税人滥用税收协定逃避税的法律措施。InternationalCooperationforControlofInternationalTaxavoidanceandEvasion防止国际逃税和避税的国际合作一、建立国际税收情报交换制度。二、在避免双重征税协定中增设犯滥用协定条款。三、在税收征收方面的国际协助。Thankyou!

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