中南财经政法李微国际税法_2012国际税法资料.ppt

李微 International tax law 国际税法 Two Cases 1.De Beers Consolidated Mine, Ltd. V. Howe De Beers is a company registered in South Africa, but majority of its directors and governors live in London. Most of its decisions are made in London. Is it has the obligation to pay tax to the UK government? 2.Cook v. Tait Plaintiff is a native citizen of the US and was such when he took up his residence and became domiciled in the city of Mexico. A demand was made upon him by defendant…to make a return of his income for the purpose of taxation under the revenue laws of the US. The question in the ca