Section 1 International Tax Agreements
? I. International tax agreements and their models
? II. Tax Agreements (Arrangements) concluded by China.
? Three. Introduction to typical clauses of international tax agreements
? Four. Management of international tax agreements
Section 2 Tax Administration of Non-resident Enterprises
Section 3 Tax Administration of Overseas Income
Section 4 International Anti-tax Avoidance
Section 5 Tax Administration of Transfer Pricing
Section VI International Tax Collection and Management Cooperation
Section 1 International Tax Agreements
I. International tax agreements and their models
International tax agreement, also known as international tax agreement, refers to a written agreement or treaty signed by two or more sovereign countries or regions through government negotiation according to the principle of reciprocity in order to coordinate their tax relations in dealing with transnational taxpayer collection and other related aspects.
The earliest international tax treaty in the world was signed by Belgium and France in 1843.
II. Tax Agreements (Arrangements) concluded by China.
Three. Introduction to typical clauses of international tax agreements
The contents of international tax agreements mainly include the scope of application of the agreement, the definition of basic terms, the taxation of income and property, measures to avoid double taxation, special provisions and the time when the agreement takes effect or terminates.
The relevant provisions of the agreement between People's Republic of China (PRC) and Singapore on the avoidance of double taxation and the prevention of fiscal evasion with respect to income (hereinafter referred to as the Sino-Singapore agreement) are consistent with the agreement. The provisions of the Sino-Singapore agreement include the scope of application of the tax agreement, tax residents, permanent establishments, operating profits, international transportation, income from property, investment and income from services. Based on the interpretation of the Sino-Singapore Agreement and the terms of the Agreement, I choose two terms: "tax residents" and "income from labor services" to briefly introduce the typical terms of international tax agreements.
(1) Taxpayer
1. In the Sino-Singapore agreement, the term "resident of a Contracting State" means a person who is liable to pay taxes in that Contracting State because of his domicile, residence, place of management, place of head office, place of registration or any other similar criteria, including that Contracting State, local authorities or statutory bodies.
Resident film and television is a person who has comprehensive tax obligations in a country, which is a necessary condition for judging the identity of residents.
2. Determination of final resident status under dual resident status (pay attention to the order)
(1) permanent residence
(2) Center of Important Interests
(3) habitual residence
(4) International
3. Persons other than individuals (i.e. companies and other organizations) who are residents of both Contracting States shall be deemed to be residents of the country where the effective management institution is located.
(2) Permanent establishment
The concept of permanent establishment is mainly used to determine the right of a contracting state to tax the profits of enterprises in another contracting state.
On this basis, under what circumstances can China tax authorities levy taxes on new leather enterprises?
1. In the permanent establishment of the China-Singapore Association, the permanent establishment refers to the fixed business place where an enterprise conducts all or part of its business.
2, the permanent establishment usually includes:
(1) management place
(2) branches
(3) Factory
4. Office
(5) Workplace
(6) Mines, oil wells, gas wells or other places for exploiting natural resources.
3, contracting projects and providing services in two cases, the criteria for determining the permanent establishment.
(1) Construction site, construction, assembly or installation project, or supervision and management activities related to it, but only if the site, project or activity lasts for more than 6 months.
(2) Services provided by an enterprise of a Contracting State through employees or other personnel employed, including consulting services, provided that activities of this nature (unified projects or related projects) continue or accumulate for more than 65,438+083 days in any 65,438+02 months.
4. A preparatory or auxiliary fixed place established by an enterprise of a Contracting State in the other Contracting State for the purpose of warehousing, exhibition, procurement and information collection shall not be recognized as a permanent establishment.
5. When a person (except the designated independent agent) carries out activities in a Contracting State on behalf of an enterprise in another Contracting State, he has the right and often exercises this power to sign contracts in the name of the enterprise. Any activity carried out by the person for the enterprise shall be deemed as that the enterprise has a permanent establishment in a Contracting State.
6. Not all agents will carry out the activities mentioned in point 5 above, but they will go to the permanent establishment that constitutes the agency enterprise.
7. The fact that a company which is a resident of a Contracting State is controlled by a company which is a resident of the other Contracting State, or a company which carries on business in the other Contracting State (whether through a permanent establishment or not) does not make any company of either Contracting State constitute a permanent establishment of the other Contracting State.
(III) Income from labor services
1. Independent personal service
2. Rely on personal services
Four. Management of international tax agreements
(1) Beneficial owner
(b) Use of tax treaties by partnerships
(3) Tax administration of tax treaty treatment for resident taxpayers.
(four) the tax administration of residents who enjoy the treatment of tax treaties.
(Chapter 12, section 1 ends as mentioned above)