开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

山风泽笑 · 2021年11月13日

请问这是double taxation知识点吗？

  1. CFA III
  2. 个人IPS

NO.PZ2018091705000051

问题如下：

Discuss three potential double taxation conflicts in which two countries claim to have taxing authority over the same income or assets.

选项：

解释：

The interaction of countries’ taxation jurisdictions can create tax conflicts in which Country A and B can claim to have authority to tax the same investment properties. This conflict can arise in three ways:

Residence – residence conflict: If he were a resident of both countries, Country A and B would both claim residence of Mr. Lloyd, subjecting his worldwide income to taxation by both countries.

Source – source conflict: Both Country A and B may claim source jurisdiction of the same investment properties as income from the investments that are in Country A, but managed from Country B.

Residence – source conflict: Because Lloyd lives in Country B, but has investment properties in Country A, he may be subject to a combination of two taxation jurisdictions. As a resident of Country B he could be taxed on worldwide income; and if Country A exercises source jurisdiction on his assets, he will be taxed on these as well. In this case, the source country (Country A) is commonly viewed to have primary jurisdiction to tax income within its borders and the residence country (Country B) is expected to provide double taxation relief.

老师您好，请问这是框架里的Credit method, exemption method和deduction method这三种方法吗？谢谢！

添加评论
1 个答案
已采纳答案

王暄_品职助教 · 2021年11月13日

本题是关于double taxation的知识点，但并不是说的这三种方法，只是让你写出三种冲突，可能会导致双重征税现象：

这种题目是属于基础的定性题，自己说先要理解“residence-residence”、“source—source”、“residence-source”的意思。然后按照自己的理解，把他写出来，让判卷子的人读的懂即可。我写一个我的给你看看：

Residence-residence: If he were residence of both country A and B, and both countries claim a residence tax jurisdiction, then his worldwide income will be subjected by both countries.

Source-source: If he were residence of both country A and B, and both countries claim a source tax jurisdiction. Then the investment properties in country A but managed in country B will be subjected to tax of both countries.

Residence-source: As a resident of country B and if country B applies a residence jurisdiction, his worldwide income will be subject to tax of country B; and if Country A exercises source jurisdiction on his assets, his income from Country A will be subject to tax of country A as well.


而你说的method，是减免税收的三种方法。

  • 1

    回答

  • 1

    关注

  • 378

    浏览
相关问题

NO.PZ2018091705000051 scuss three potentiuble taxation conflicts in whitwo countries claim to have taxing authority over the same income or assets. The interaction of countries’ taxation jurisctions ccreate tconflicts in whiCountry A anB cclaim to have authority to tthe same investment properties. This conflicarise in three ways: Resin– resinconflict: If he were a resint of both countries, Country A anB woulboth claim resinof Mr. Lloy subjecting his worli income to taxation both countries. Sour– sourconflict: Both Country A anB mclaim sourjurisction of the same investment properties income from the investments thare in Country but managefrom Country Resin– sourconflict: Because Lloylives in Country but hinvestment properties in Country he msubjeto a combination of two taxation jurisctions. a resint of Country B he coultaxeon worli income; anif Country A exercises sourjurisction on his assets, he will taxeon these well. In this case, the sourcountry (Country is commonly vieweto have primary jurisction to tincome within its borrs anthe resincountry (Country is expecteto provi uble taxation relief. 这道题能不能用中文回答一下呢？ 太绕了

2021-06-19 23:44 1 · 回答

NO.PZ2018091705000051 scuss three potentiuble taxation conflicts in whitwo countries claim to have taxing authority over the same income or assets. The interaction of countries’ taxation jurisctions ccreate tconflicts in whiCountry A anB cclaim to have authority to tthe same investment properties. This conflicarise in three ways: Resin– resinconflict: If he were a resint of both countries, Country A anB woulboth claim resinof Mr. Lloy subjecting his worli income to taxation both countries. Sour– sourconflict: Both Country A anB mclaim sourjurisction of the same investment properties income from the investments thare in Country but managefrom Country Resin– sourconflict: Because Lloylives in Country but hinvestment properties in Country he msubjeto a combination of two taxation jurisctions. a resint of Country B he coultaxeon worli income; anif Country A exercises sourjurisction on his assets, he will taxeon these well. In this case, the sourcountry (Country is commonly vieweto have primary jurisction to tincome within its borrs anthe resincountry (Country is expecteto provi uble taxation relief. 请问这道题如果考ESSAY题，要怎么写能简单且得分呢？我自己有点绕，请老师给个参考，谢谢！

2021-03-06 17:51 1 · 回答

scuss three potentiuble taxation conflicts in whitwo countries claim to have taxing authority over the same income or assets. The interaction of countries’ taxation jurisctions ccreate tconflicts in whiCountry A anB cclaim to have authority to tthe same investment properties. This conflicarise in three ways: Resin– resinconflict: If he were a resint of both countries, Country A anB woulboth claim resinof Mr. Lloy subjecting his worli income to taxation both countries. Sour– sourconflict: Both Country A anB mclaim sourjurisction of the same investment properties income from the investments thare in Country but managefrom Country Resin– sourconflict: Because Lloylives in Country but hinvestment properties in Country he msubjeto a combination of two taxation jurisctions. a resint of Country B he coultaxeon worli income; anif Country A exercises sourjurisction on his assets, he will taxeon these well. In this case, the sourcountry (Country is commonly vieweto have primary jurisction to tincome within its borrs anthe resincountry (Country is expecteto provi uble taxation relief. 老师这三种是对应的啥知识点？

2021-01-13 16:58 2 · 回答

scuss three potentiuble taxation conflicts in whitwo countries claim to have taxing authority over the same income or assets. The interaction of countries’ taxation jurisctions ccreate tconflicts in whiCountry A anB cclaim to have authority to tthe same investment properties. This conflicarise in three ways: Resin– resinconflict: If he were a resint of both countries, Country A anB woulboth claim resinof Mr. Lloy subjecting his worli income to taxation both countries. Sour– sourconflict: Both Country A anB mclaim sourjurisction of the same investment properties income from the investments thare in Country but managefrom Country Resin– sourconflict: Because Lloylives in Country but hinvestment properties in Country he msubjeto a combination of two taxation jurisctions. a resint of Country B he coultaxeon worli income; anif Country A exercises sourjurisction on his assets, he will taxeon these well. In this case, the sourcountry (Country is commonly vieweto have primary jurisction to tincome within its borrs anthe resincountry (Country is expecteto provi uble taxation relief. 请问答案最后一句话provi uble taxation relief是什么意思呢？

2020-10-12 20:39 1 · 回答