问一道题：NO.PZ2018091705000054

问题如下：

Wang is a Country A citizen and working in Country B. Country A claims residence jurisdiction and Country B claims source jurisdiction. The tax rate is 35% and 40% in Country A and Country B. Tax liability under deduction method is:

选项：

0.4

0.35

0.61

解释：

C is correct.

考点：Double taxation

解析：在deduction method下，residence jurisdiction的国家只允许本国公民用在收入来源国缴纳的税费抵减其应税额，相当于只能抵扣税基，还是需要交纳公民税收，即：

$T_{deduction-method}=T_{source}+T_{residence}(1-T_{source})=0.4+0.35￡1-0.4￡=61\%$