国际税收

The rent
• Article 6 • Income from immoveble property • income derived by a resident of a contracting state from immovable property situated in the other contracting state may be taxed in that other country.
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On the death of his aunt Amelie (A) who had lived in Israel,T inherits her apartment in Tel Aviv. Considering the beautiful location,T decides not to sell the house but to rent it out for 10 months of the year. In 2003,T receives gross rental payments of 100,000NIS. His expense(including depreciation on the building)amount to 80,000NIS. During his summer holiday from mid July to mid September,T uses the apartment personally and spends his holiday there.
• The gross rental payment of 100,000NIS is the income from immovable property which should be taxed by Israel. • Reason: T just inherited an apartment from his aunt in Israel,he rented it out for 10 months of the year just considerting the beautiful location and he spent 2 months there for holiday. According to Article 6 the house should be regarded as immovable property,of which the rent is the income.
The dividend
• Article 10 • Dividends • dividends paid by a company which is a resident of a contracting state to a resident of the other contracting state my be taxed in that other state.
CASE 1： first step abroad
08国贸三班 张帷倩 顾嘉颖 徐栩周洁
• Taxpayer Thomas Tengelmann(T), a German national,lives with his wife and family in Munich. • T works as a teacher in the public service of the State Government of Bavaria.On his employment, T draws a salary of 50,000 EUR per year.
• Article 3 • (1) Income from immovable property may be taxed in the territory in which such property is situated. • "(2) The term "immovable property" shall be defined in accordance with the laws of the territory in which the property in question is situated. … • The term shall also include shares and similar rights in a company, other than shares and rights dealt in on a Stock Exchange, the assets of which consist exclusively of real property, situated in the Contracting State of which such company is a resident, and of assets accessory thereto or assets material for the normal administration, repair and upkeep thereof provided that such shares and similar rights and the income arising from such shares and similar rights are liable to tax in that Contracting State, Ships, boats and aircraft shall not be regarded as immovable property."
b) on the basis of the existing DTC between Germany and Israel
• Article 2 • (5) • (b) Where by reason of the provisions of sub-paragraph (a) above an individual is a resident of both territories, then this case shall be solved in accordance with the following rules: • (aa) He shall be deemed to be a resident of the territory in which he has a permanent home available to him. If he has a permanent home available to him in both territories, he shall be deemed to be a resident of the territory with which his personal and economic relations are closest (centre of vital interests).
• T has a permanent home in Gernamy with his wife and family,receiving a stable and continuous salary of 50,000EUR every year,which is clear to be confirmed as his vital interest source. • Therefore he is a resident of Germany.
Question
• A) under the lines of the OECD Model Convention of 28 January 2003 • B) on the basis of the existing DTC between Germany and Israel of 9 Jyly 1962 ,as amended by the protocol of 20 July 1977
a)Under OECD
• Article 4 • resident • 2.Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: • a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
• T • 1、a salary of 50,000EUR per year from employment • 2、gross rental payment of 100,000NIS • 3、net rental income of 20,000NIS • 4、dividend of 500 NIS from reinvestment •
The dividend
• Article 5 • Permanent establishment • 1. For the purposes of this Convention, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. • 2. The term "permanent establishment" includes especially: • a) a place of management; • b) a branch; • c) an office;