InternationalTaxation国际税收试卷3.docVIP

试 题 三 I. True or false (total points : 10, 2points/each) 1. The direct credit is a credit granted to a domestic corporation for the foreign income taxes paid by a foreign affiliated company.( ) 2. Generally, many countries use the Permanent Establishment criterion to identify the residence of legal entity.( ) 3. According to the UN model treaty, contracting states may adopt tie-breaker rules to identify the residence of legal entity.( ) 4. OECD model treaty generally adopts the attraction principle to identify the income of PE.( ) 5. If the income of a Japanese resident was borne by a PE set by the Japanese company in China, the income can be levied by the government of China. ( ) Ⅱ．Please explain the following key terms. (12 marks,3 marks for each key term ) 1.2. Source tax jurisdiction 3. Treaty shopping 4. Opposite tax avoidance Ⅲ. Questions ( 28 marks ) 1. Please explain the the tie-breaker rules in brief .(5 marks) 2. Please have a brief discussion on the types of internenational double taxation .(5 marks) 3. Please explain the differences between tax evasion and tax avoidance.(5 marks) Please explain the operation of the base company in tax heaven by a figure.(5 marks) Please explain the main features of arm’s length principle and principle of Global Apportionment. (8 marks) Ⅳ. Case Study ( 20 marks ) 1. A Thai doctor provides medical service in China. And (1) he has set up a clinic in China and derived income from his medical services. (2) he has not set up a clinic and stayed for a period or periods aggregating less than 183 days within any twelve-month period, but derived medical service income during that period. (3) his income from medical service is paid by an individual or enterprise. (4) his income from medical service is borne by a representative office set by Thailand resident company. Can Chienses government exercise its source jurisdiction over the Thai doctor under the above c