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編輯推薦： 本书考察了体现于众多税收条约和国内法的连贯一致的国际税收体系，以及其作为国际法重要组成部分的路径，无论是基于条约还是基于惯例。其实践性内涵还在于：各国不能任意它们喜欢的国际税收规则，而只能在国际税收体系的背景下运作。 內容簡介： 本教材考察了体现于众多税收条约和国内法的连贯一致的国际税收体系，以及其作为国际法重要组成部分的路径，无论是基于条约还是基于惯例。其实践性内涵还在于：各国不能任意它们喜欢的国际税收规则，而只能在国际税收体系的背景下运作。当国际法随时间的迁移发生变化时，这个体系也会同样发生变化。因此，单边行动虽然不是没有可能，但是也会受到限制，各国通常都不愿采取违反这个体系基本准则的单边行动，阐释了国际税收体系的结构，也详尽分析了美国税法如何体现其根本准则。 關於作者： 陈卫国，国际关系学院副教授、硕士生导师，2002年11月至2005年1月，厦门大学财政系博士后；2005年2月至2007年1月，密歇根大学法学院访问学者；2007年4月至6月，台湾大学法学院访问教授。代表性作品有：《税法基础理论》（合著）、《美国联邦税收程序》、《财政法基本原则论纲》。 目錄： Chapter 1Backgrounds I Introduction II Why taxation III Optimal taxation IV Goals of international tax rules V Current taxation system of China： an overview ［= 6I］ Chapter 2Tax treaties and model tax conventions I Important role of international tax treaties II Treaty as main source of international laws III Legal nature and general effect of tax treaties IV Objectives of tax treaties V Model tax conventions VI Interpretation of tax treaties VII Multilateral conventions or provisions involving tax matters VIII Multilateral forums and coordinators on tax matters Chapter 3Jurisdiction to tax I Introduction II Categories of jurisdiction to tax III General income tax liabilities under Chinese domestic laws［= 6II］ IV Residence rules： defining resident V Resident in Chinese tax laws ［= 6III］ VI Source rules： determination of source jurisdiction and source taxation VII Source taxation in Chinese laws ［= 6IV］ VIII Tax jurisdictions： conclusion IX Bilateral modes helpful to resolve conflicts of jurisdictions Chapter 4Double taxation and its relief IInternational double taxation defined IICauses of IDT IIIGeneral approach to relieve double taxation IVRelief mechanism 1： deduction method VRelief mechanism 2： exemption method VIRelief mechanism 3： credit method VIITax sparing VIIIRelief of double taxation under Chinese laws ［= 6V］ 国际税收 Contents Chapter 5Tax avoidance and antiavoidance rules IImportant terms IICauses of international tax avoidance IIIBalance of tax avoidance and countermeasures： ethics of tax avoidance, and justification of antiavoidance measures IVBasic elements and ways of tax avoidance VOverview of antiavoidance methods VIThin capitalisation and thin capitalisation rules VIIUse of tax deferral and CFC rules VIIITransfer pricing and its prevention IXTreaty shopping and antishopping clauses XHybrid mismatch and antihybrid rules XIInternational tax planning and international coordination XIISpecial tax adjustments under Chinese laws： antiavoidance rules on enterprise income tax ［= 6VI］ XIIIConclusion： international tax law framework Chapter 6Chinas international taxation administration ICurrent taxation system of China： an overview ［= 1V］ IIGeneral income tax liabilities under Chinese domestic laws［= 3III］ IIIResident in Chinese tax laws ［= 3V］ IVSource taxation in Chinese laws ［= 3VII］ VRelief of double taxation under Chinese laws ［= 4VIII］ VISpecial tax adjustments under Chinese laws： antiavoidance rules on enterprise income tax ［= 5XII］ Illustrations & Cases Illustrations IL1： Some important principles in the field of international taxation2 IL2： Sale of a selfbuilt house determining the amount of gross income9 IL3： Payment to a contractor who built a house for the ownerdetermining the amount of gross income10 IL4： Roxanne supporting a child living abroad a simple example of international tax law13 IL5： Roxanne receiving interest paid by a foreign bank tax liability under treaty and domestic law15 IL6： The expenditure on environmental protection facility reducing the effective tax rate17 IL7： The meaning and use of quick deduction progressive rates18 IL8： Reeve being paid $20000 this year various tax rate structures19 IL9： James and Angela spending on purchases regressive excise tax20 IL10： Consulting service at the end of a year cash method for revenue22 IL11： Temporary employment at the end of a year cash method for expenses 22 IL12： Threeyear loan at compound interest rate of 10%nett income under cash method and cash flow22 IL13： Consulting service at the end of a year accrual method for revenue23 IL14： Temporary employment at the end of a year accrual method for expenses23 IL15： Chin being paid ￥162000 this year as her salary a simple example of individual income tax computation24 IL16： Both Reeve and Nancy earning $100000 transnational interindividual equity38 IL17： Reeve earning income from three foreign countries tax jurisdiction39 IL18： A German company with a branch in Tunisia capital import and export neutrality41 IL19： Taxation on royalties treaty interpretation49 IL20： Guaranteed low rate on royalties under a tax treaty certainty through tax treaty55 IL21： Substance over form doctrine treaty interpretation64 IL22： What is liable to tax tax treaty interpretation64 IL23： Mr Walter performing abroad residence and source jurisdiction79 IL24： Dividends paid to resident or nonresident? tax jurisdictions85 IL25： Placeofmanagement shifted to law tax country and receiving royalties there a way to escape high taxes93 IL26： Income of a law firm who providing transnational services difficult to define source98 IL27： Painter painting in a large office building coherent commercial activity location test for PE103 IL28： Salesman regularly visiting customers office disposal test for PE106 IL29： Employee using subsidiarys office to ensure the performance ofprevious contracts disposal test for PE106 IL30： Prebuilding road and postbuilding restoring starting time of a PE107 IL31： Praxis selling wooden chairs abroad through PE PEs income taxable?111 IL32： Praxis selling wooden chairs abroad through PE at $90 separate entity approach to determine PEs income112 IL33： Praxis selling wooden chairs abroad through PE at $90 separate entity approach to determine PEs income112 IL34： Apportionment of income from sales in two states 3factor formula method114 IL35： Praxis selling wooden chairs abroad through PE income attributable to PE under 2factor apportionment method115 IL36： Sale of manufactured widgets through a PE different assumptions under arms length method116 IL37： Interest received by banks branch as PE and the possible double taxation the effect of PE rule118 IL38： Chin being paid ￥162000 for her services source taxation on personal services income118 IL39： Painter painting in clients office for two years PE or fixed base?120 IL40： Working for 170 days and staying another 3 weeks on vocationsource taxation on an foreign employee： presence122 IL41： Hiring welders through a foreign person international hiring out of labour124 IL42： Danish company and workers building house in Germany source taxation rules126 IL43： Resale of branded shirts not paying for the application of a trade mark meaning of royalties131 IL44： Payment for the development of a plan service payment or royalties?131 IL45： Accountancy firm buying list of tax decisions payment for services meaning of royalties133 IL46： Payment for a machinery together with technical documents and attached software meaning of royalties133 IL47： Payment for a new manufacture process meaning of royalties134 IL48： Payment for a franchise agreement of hotel managing meaning of royalties134 IL49： Payment for various things abroad informationknowhow and services meaning of royalties135 IL50： Interest paid to a resident Bank chargeable to a PE interest in connection with PE triangular case140 IL51： Rent from Paraguay paid to a Mexican resident who keeping a house in Denmark income from third states 21 OECDMTC145 IL52： Dividends between contracting states redistributed through an intermediate thirdstate corporation 21 OECDMTC145 IL53： Consulting firms combined tax rate double taxation163 IL54： Resident individual working abroad 4 months residencesource double taxation164 IL55： Dividends paid to foreign shareholders residencesource double taxation165 IL56： Foreign tax credit not available under different consolidation rules double taxation165 IL57： Furnishing of services for a project service PE under 5.3bUNMTCbilateral arrangement to relieve double taxation172 IL58： Consulting firms domestic tax under deduction method double taxation relief174 IL59： Deduction of tax for foreign dividend double taxation relief175 IL60： Consulting firms domestic tax under full exemption method double taxation relief176 IL61： Tax shifting under exemption system weakness of exemption method double taxation relief177 IL62： Consulting firms domestic tax under exemption with progression double taxation relief179 IL63： Unilateral and bilateral exemption double taxation relief180 IL64： General meaning of credit method double taxation relief181 IL65： Credit in case of higher foreign tax rate credit method183 IL66： Thirdcountry interest income of a bank and its branch ordinary credit183 IL67： Excess credit the noncreditable part of foreign income taxes ordinary credit187 IL68： Excess credit carried forward ordinary credit188 IL69： Item of income itembyitem limit189 IL70： Consulting firms domestic tax under ordinary credit191 IL71： Overall, percountry, & itembyitem limitation credit method192 IL72： Dividends from whollyowned subsidiary indirect credit196 IL73： Shifting of the benefit of a tax incentive to residence country in case of no tax sparing199 IL74： Tax planning without tax sparing under overall limitation on the foreign tax credit mixer company to use the low tax201 IL75： Triple nontaxation on transfer of patent international tax avoidance217 IL76： Tax avoidance under permanent establishment rule218 IL77： Tax advantage of debt financing over equity thin capitalisation tax avoidance237 IL78： Backtoback loan under thin capitalisation rule tax incidence under thin capitalisation rule239 IL79： Transferring interest to a foreign entity in tax haven tax deferral tax avoidance241 IL80： Double taxation resulting from parallel CFC rules tax avoidance252 IL81： Transfer price between affiliates tax avoidance253 IL82： Sale of goods through transfer price to avoid taxes tax avoidance254 IL83： Double taxation under transfer price adjustment tax avoidance255 IL84： The determination of the tested party with different functions arms length approach transfer pricing259 IL85： Comparable uncontrolled price method used in the sale of wooden chairs arms length approach transfer pricing261 IL86： Resale price method used in the sale of wooden chairs arms length approach transfer pricing262 IL87： Cost plus method used in the sale of wooden chairs arms length approach transfer pricing262 IL88： Comparison of traditional methods used in sale of wooden chairs arms length approach transfer pricing265 IL89： ProfitSplit Method used in the sale of patented pharmaceuticals repackaged arms length approach transfer pricing266 IL90： Combination of profit split and traditional methods in the sale of patented pharmaceuticals residual profit split method transfer pricing267 IL91： Determination of the comparable margins under transactional nett margin method arms length approach transfer pricing270 IL92： The profitability of a taxpayer selling top quality audio players transactional net margin method arms length approach271 IL93： Determination of the range of the comparable margins arms length approach transfer pricing271 IL94： Goods resold by foreign subsidiary after affixing trade name determination of the tested party under TNMM272 IL95： Comparability adjustment based on location savings transfer pricing adjustment273 IL96： Commensuratewithincome standard used in the transfer of patents of plastic contact lens arms length approach276 IL97： Cost contribution arrangements CCA to develop small electrical appliance transfer pricing277 IL98： Constructive Cost Contribution Arrangements in joint development of intangible property rights transfer pricing278 IL99： Correlative adjustment applied to goods sold to foreign affiliate transfer pricing279 IL100： A tax loss after transfer pricing methodology fixed under contemporaneous documentation rule transfer pricing283 IL101： Taxpayer in a tax haven purchasing bond through independent intermediary for treaty shopping backtoback loan conduit285 IL102： Taxpayer in a tax haven purchasing stocks through subsidiary for treaty shopping controlled affiliate as conduit286 IL103： Canadian taxpayer receiving dividends through EU holding company controlled affiliate as conduit287 IL104： Royalties received by a hybrid entity under an OECD style treaty double nontaxation tax avoidance293 IL105： Double depreciation deduction for purchase through a loan under a doubledip purchase hybrid entity tax avoidance294 IL106： Financial arrangement through a hybrid entity double deduction tax avoidance294 IL107： Depreciation deduction doubled under a doubledip lease crossborder tax arbitrage transaction tax avoidance295 IL108： Financial arrangement through a hybrid entity deduction noinclusion tax avoidance295 IL109： Financial arrangement through a hybrid instrument under an OECD style treaty deduction noinclusion tax avoidance296 IL110： Carrying on business through a hybrid entity and other operating companies deduction noinclusion tax avoidance297 IL111： Transfer of operations together with supporting intangibles under a costcontribution arrangement international tax planning299 IL112： Leveraged acquisition with debtpush down and use of intermediate holding companies international tax planning301 IL113： Chin being paid ￥162000 this year as her salary Chinese individual income tax322 IL114： Mr Du being paid in both China and Vietnam residents Chinese IIT calculated separately on foreign and domestic income355 IL115： What is huji for? hukou in Chinas daily life357 IL116： Chinese IIT of shorttermresident employee temporally worked abroad nondomiciled resident358 IL117： Representative offices taxable income based on expenditureplus method PEs income372 IL118： Marketing agricultural machinery in Kuwait for a Chinese company source taxation without PE in China?374 IL119： Kuwaiti company marketing drilling rig in China through a Chinese company source taxation with PE?374 IL120： Chinese IIT of temporary nonresident employee nonresident individual staying in China not over 90 days384 IL121： Chinese IIT of nonresident employee staying in China more than 90 days source taxation386 IL122： Praxis derives income from Toland and Piland foreign tax credit against Chinese EIT392 IL123： Threetier indirect credit allowable foreign tax credit against Chinese EIT396 IL124： Miss Tian derives income from US, Thailand, UK and North Korea foreign tax credit against Chinese IIT399 內容試閱： Preface This textbook on international tax law follows the common pattern of similar works in the field, that is, to provide an introductory analysis of the issues about how a country eg, China should design its income tax rules and coordinate those rules with the income tax systems of its trading partners eg, US or EU, and what taxpayers should keep in mind when they pay income taxes transnationally under such rules and systems However, the work tries to feature a balance between introduction and inspiration To do this, the work pays special attention to four interconnected factors First, the target readers The work is especially intended for students with backgrounds in laws, international politics andor international economics Therefore, it encourages and shows how to apply the critical thinking based on the observation of international tax rules through the prism of international politics and economics Second, the focus of the discussion The work does not focus on technical details; especially, it is not a manual for international double taxation relief or international tax planning To know what and how is of course important, but knowing why is often more fundamental The work emphasises the underlying principles and general framework of international taxation By learning such principles and framework, the students need not worry that their knowledge will soon be outdated with any updates of the tax rules and practices Third, local thinking The domestic tax systems in different countries vary widely to suit their economic, social and political needs Against the background of discussing the underlying principles, the general framework, and common practice of major rulesupplying countries, the work has a dedicated chapter on Chinese income tax rules which will make it easier to get the full picture of Chinas international taxation administration Fourth, selflearning Besides cases and illustrations pertinent to different situations, the work attaches some questions most are open questions to different parts for readers further thinking These questions are especially designed for the target students Nevertheless, this work would also be helpful to anyone who is interested in international business transactions and wants an overview of the legal rights and duties as an international taxpayer and the most frequent method for resolving taxation disputes at international level Please note that the author is not engaged in rendering legal or other professional advice and this work is not a substitute for the advice of an attorney If you require legal or other expert advice, you should seek the services of a competent attorney or other professional The author has used his best endeavours to ensure that the URLs for websites referred to in this work are correct However, the author has no responsibility for the websites and can make no guarantee that a site will remain live or that the content is or will remain appropriate 国际税法 Preface Acknowledgements The author would like to thank Professors Zhang Lantao, Fu Kajia, Zhang Shiquan, Wu Xiangying and Tao Jian from University of International Relations, Beijing UIR, Prof Wang Jun from University of International Business and Economics, Beijing UIBE, and undergraduate students of UIR and international students of UIBE whoever took this class Dedication The work is dedicated to my family Chen Weiguo Beijing, 25 June 2015

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