Subject of Taxation 课税主体 (taxpayer)
Subject of taxing power 课税权主体 (government or tax bureau)
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Types of Double taxation 双重征税的类型
Systematic Double Taxation 税制性双重征税
Source 来源地
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Determining rules of individual residents 居民身份的认定标准
Domicile Criterion 住所标准 Residence Criterion 居所标准 The Criterion of Presence Period 停留时间标准 Willingness or desire criterion 意愿标准
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Rules to solve dual-resident status of a legal entity 法人双重居民身份的约束规范 If a legal entity is a resident of both States, it shall be deemed to a resident only of the State in which its place of effective management is situated. 同一法人被两个国家同时判定为本国居民，则应根据 跨国法人的“实际管理地” 来决定行使居民税收管辖 权的国家，或者说，要根据跨国法人的实际管理机构 所在地标准来认定其最终居民身份. Mutual agreement(双方协商)
Interest and dividend 利息和股息
royalty 特许权使用费
Rent 租金
Criterion of the place of Residence of the payer 支付者标准
1.Criterion of the place of • Criterion of the place of royalty used 使用地标准 Property rented 财产租赁地 2.Criterion of the place of 2. Criterion of the place of Royalty owner’s residing 特许权所有者的居住地 Rent contract signed 租赁合同签订地 3. Criterion of the place of 3.Criterion of the place of residence of the payer residence of the payer 支付者标准 支付者标准
Overlapping of Citizen jurisdiction 同种公民税收管辖权的重叠
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Chapter four
International Rules to Constrain Tax Jurisdiction
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Rules to constrain residence tax jurisdiction 约束居民税收管辖权的规范 Rules to constrain residence tax jurisdiction 约束来源地税收管辖权的规范
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Chapter two
Tax jurisdiction
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Chapter two
Tax Jurisdiction 税收管辖权
Subject of Taxing Power 课税权主体
Subject of Taxation 课税主体
Object of Taxation 课税客体
Dependent personal service Independent personal service Fixed place to provide services The place where employment Is exercised 提供劳务的固定基地 Clinic\law firm\accounting firm 受雇提供劳务的地点
overlapping of the same tax jurisdiction 同种税收管辖权的重叠
Overlapping of Overlapping of residence jurisdiction source jurisdiction 同种居民税收管辖权的重叠 同种来源地税收管辖权的重叠
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Property income 财产所得
Income from immovable property 不动产所得
Gains from Property transfer 财产收益
Criterion of the place of property situated 不动产所在地标准
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Business Income 营业所得
Service Income 劳务所得
Investment Income 投资所得
Property Income 财产所得
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Business income 营业所得
Criterion of transaction place 交易地标准
Criterion of the place of property owner’s residence 财产转让者的居住地标准
Criterion of the place of Property sold or transferred 财产的实际销售地或成交地
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Taxable Taxable Business Business Profits Profits
UN Model
Attraction Attraction Principle Principle 引力原则 引力原则
-sales of goods or merchandise of same or similar kind in that other State as those sold through PE. 销售货物与PE PE相同或类似 销售货物与PE相同或类似 - other business of activities carried on in that other state of the same or similar kind as those effected through that PE 其他通过PE PE所影响的相同或类似的 其他通过PE所影响的相同或类似的 业务
Juridical Double Taxation 法律性双重征税
Economic Double Taxation 经济性双重征税
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Causes of IDT
Overlapping of two different tax jurisdiction 两种不同税收管辖权的重叠
The very state where the resident or enterprise or PE who pays the income is deemed to. 支付劳务所得的居民或企业或 常设机构的所在国
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Investment income 投资所得
date & location of payment
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Tax Jurisdiction
Jurisdiction over citizens
Residence Jurisdiction
Source Jurisdiction
Citizenship 公民身份
Resident 居民身份
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Rules to solve individual’s dual-resident status 自然人双重居民身份的约束规范 1. Permanent home (永久性住所) 2. Centre of vital interest (重要利益中心) 3. Habitual adobe (习惯性居所) 4. Nationality (国籍) 5. Mutual agreement (协商解决)
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Determining rules for legal entities 法人的居民身份认定 Criterion of the place of incorporation 注册成立地标准 Criterion of the place of effective management and control 实际管理与控制中心标准 Criterion of the place of Head office 总机构标准 Criterion of holding 控股权标准 Criterion of the place of main business 主要营业活动所在地标准
Chapter three
International double taxation
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Chapter three
Overlapped Taxation 重复征税
Object of Taxation 课税客体 (income or property or goods)
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Service income 劳务所得