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:
A.0.4
B.0.35
C.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:
credit method 按照最高的交
exemption method 按照属地交
deduction method 属地先交,属人再交
请问老师,如果属地税率很低,属人很高,那么在exemption method 方法下,也是交很低的就可以了么?
在credit method 方法下,无论我在哪里,都是按照熟人属地两国最高的交对吧?哪怕我在一个税率很低的国家,他也会按照熟人国高税率收吗?