Answer 2 B: The first comprehensive tax agreement on income tax was an agreement to avoid double taxation signed by Austria-Hungary and Prussia on June 2, 19991.The agreement proposed for the first time that income from real estate, interest on mortgage loans, income from resident representative offices and income from personal services could be taxed by the source country of income and other types of income by the country of residence.
3 A Answer: icc international court of arbitration was founded in 1923, and is an international permanent mediation and arbitration institution affiliated to the International Chamber of Commerce. Icc international court of arbitration is an international non-governmental organization with great independence, and its headquarters is set up in Paris. Members of the Arbitration Court act independently of other countries and regions.
4 D answer: the measures taken by the country of residence include: reducing income tax on dividends and bonuses from abroad. Such as France; Allow domestic parent companies and foreign subsidiaries to combine taxes. Such as Britain. Indirect credit is applied to corporate income tax levied by foreign countries, such as Germany, Japan, Canada and other countries' domestic tax laws. However, at present, China only applies direct credit to the withholding foreign income tax of dividends from foreign countries, and lacks clear provisions on indirect credit between parent and subsidiary companies, and the credit for double taxation is not thorough, which makes the dividends received by China legal persons from foreign subsidiaries still suffer from economic international double taxation, resulting in the imbalance of different overseas operations.
5 C answer: the arbitral award has the same legal effect as the litigation judgment, and both parties must fully perform it. If either party fails to perform it, the other party may apply for enforcement.
6 A Answer: Non-discrimination in taxation, also known as prevention of tax discrimination, means that the taxes or related tax conditions borne by nationals of one Contracting State in the territory of the other Contracting State should not be different or heavier than those borne or likely to be borne by nationals of the other Contracting State under the same circumstances. This is actually the embodiment of the principle of national treatment in the field of taxation.
7 B answer: China is a typical statutory country, and the legislative system is obviously influenced by the civil law system, and the precedent has not yet become a directly applicable legal source. In common law countries, precedents often constitute an important legal source, and developed countries generally adopt case teaching in legal education.
8 C answer: nationality is a special legal relationship between an individual and a taxation country. Usually, people can determine the laws governed by individuals and their corresponding rights and obligations through this identity. At present, nationality is only adopted by a few countries, such as the United States, Mexico and the Philippines, to determine the taxpayer's resident status. The nationality standard is adopted to determine the resident status of natural persons, regardless of whether there is an actual economic interest relationship between taxpayers and tax-collecting countries. This practice will inevitably lead to sharp conflicts in tax jurisdiction among countries and make international tax relations increasingly complicated.
9 A Answer: 1) Prohibition Law. Some countries prohibit signing bilateral tax agreements with low-tax countries or tax havens to prevent multinational investors from using tax differences to establish transmission companies. Liechtenstein, Monaco, Bahamas and other famous tax havens are listed in the prohibition agreement by many countries.
2) Exclusion method. Exclude resident companies in the other contracting state that have been taxed with low taxes from the scope of enjoying preferential treatment in the agreement.
3) perspective method. The beneficiary of tax preference depends not only on whether the company is a resident of a contracting state, but also on whether the ultimate beneficiary of company dividends is a resident of a contracting state.
4) tax law. The tax preference obtained by a multinational taxpayer in a Contracting State must be based on its taxation in the other Contracting State, in order to avoid international double tax preference.
5) Channel method. Clearly stipulate that when the equity of a resident company in a contracting state is controlled by a company in a third country, it shall not enjoy the tax benefits provided by the agreement, and prevent multinational taxpayers from non-contracting States from setting up transmission companies in the contracting state.
6) Real law. It is stipulated that the agreement does not apply to the receipt and payment of dividends, interest, etc., which are only for the benefit of the agreement, but not for the real business operation.
10 A Answer: Arbitration is a more moderate way to solve disputes than litigation. Both parties can let the middleman clarify right and wrong. Arbitration and mediation are both folk methods to solve disputes with the intervention of a third party. But arbitration is stronger than mediation.
1 1 D answer: International double taxation is the focus of international tax relations. Generally speaking, two countries each levy taxes on the same taxpayer and the same taxable object in the same tax period according to their own tax jurisdiction.
12 D answer: international tax avoidance is an act that taxpayers use some form that is not illegal to reduce or evade their tax obligations on cross-border taxation.
13 A Answer: When the tax rate of the non-resident country is higher than that of the resident country, the multinational taxpayer can not only get all the tax paid abroad in the resident country, but also wash away part of the tax obligation of the multinational taxpayer in the resident country, so that the taxpayer can transfer the tax burden from the high tax rate country to the low tax rate country, thus damaging the tax interests of the resident country. Therefore, the full credit method is adopted in international tax treaties signed by a few countries.
14 C answer: according to the reciprocal reservation statement made by China when it joined the convention, the convention applies to the recognition and enforcement of arbitral awards made in the territory of another contracting state. If there are different provisions between the Convention and China's Civil Procedure Law (for Trial Implementation), the provisions of the Convention shall prevail. If an arbitral award made in the territory of a non-contracting state needs to be recognized and enforced by the courts of our country, it shall be handled in accordance with the provisions of Article 204 of the Civil Procedure Law (for Trial Implementation).
During the execution of Article 204 of the Civil Procedure Law, if an outsider raises a written objection to the execution target, the people's court shall examine it within 15 days from the date of receiving the written objection, and if the reason is established, it shall order to suspend the execution of the target; If the reason is untenable, the ruling shall be rejected. If an outsider or a party refuses to accept the ruling and thinks that the original judgment or ruling is wrong, it shall be handled in accordance with the procedure of trial supervision; If it has nothing to do with the original judgment or ruling, it may bring a lawsuit to the people's court within 15 days from the date when the ruling is served.
15 C answer: the main purpose of tax concession credit is not to avoid international double taxation but to cooperate with the preferential tax policies of capital-importing countries.
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