Tax Q4(PQ):  Individuals tax and resident screening
税务问卷第四季度（PQ）：个人税务和居民身份筛选

A. Determining Tax Residence of Individuals
A. 确定个人的税务居民身份

1. Importance of Residence:  居民身份的重要性：

• Core Concept: An individual's tax residence status is the linchpin determining the scope of their income tax liability in a country and how tax treaties apply to them. It dictates whether they are taxed on worldwide income or only local source income.
  核心概念：个人的税务居民身份是决定其在一个国家的所得税纳税义务范围以及税收协定如何适用于他们的关键。它决定了他们是按全球收入纳税还是仅按当地来源收入纳税。
• Mechanism/Details:  机制/细节：

• Resident Individuals: Generally subject to tax on their worldwide income and gains, irrespective of where the income arises or assets are located. They are typically entitled to claim benefits under the tax treaties concluded by their country of residence and must receive relief for foreign taxes paid on foreign income to prevent double taxation.
  居民个人：通常对其全球收入和收益征税，无论收入产生地或资产所在地。他们通常有权根据其居住国签订的税收协定享受优惠，并且必须获得对外支付的外国税收减免，以防止双重征税。
• Non-Resident Individuals: Generally taxed only on income derived from sources within the country imposing the tax. Their access to treaty benefits might be limited or depend on specific provisions.
  非居民个人：通常仅对其来源于征税国境内的收入征税。他们获得税收协定优惠的途径可能受到限制或取决于具体条款。

• Importance: Correctly determining residence under both relevant domestic laws and any applicable tax treaty is the foundational first step. Mistakes here cascade through the entire analysis.
  重要性：正确确定相关国内法和任何适用的税收协定下的居住地是基础性的第一步。此处的错误会贯穿整个分析过程。

2. Domestic Law Residence Tests:
   国内法居住地测试：

• Core Concept: Each jurisdiction establishes its own criteria for determining individual tax residence. These criteria can vary significantly, leading to potential dual residence situations where an individual is considered resident by more than one country simultaneously under their respective domestic laws.
  核心概念：每个司法管辖区都制定了自己的标准来确定个人税务居民身份。这些标准可能差异很大，导致可能出现双重居民身份的情况，即根据各自的国内法，一个人同时被多个国家/地区视为居民。
• Mechanism/Details (Examples):
  机制/细节（示例）：

• PRC Approach: China uses a dual test:
  中国的方法：中国采用双重测试：

• Domicile Test: Individuals who have a domicile in China are considered residents. Domicile here refers to habitual residence due to factors like household registration (hukou), family ties, or key economic interests within China. It's generally difficult for foreigners without deep ties to meet this test, but easier for PRC nationals living abroad to retain it unless they clearly establish permanent residency elsewhere. Domiciled individuals are taxed on worldwide income.
  住所测试：在中国有住所的个人被认为是居民。此处的住所是指因户口、家庭关系或在中国境内的主要经济利益等因素而形成的习惯性居住地。对于没有深厚关系的外国人来说，通常很难满足此项测试，但对于居住在国外的中国公民来说，除非他们明确在其他地方建立永久居留权，否则更容易保留此项测试。有住所的个人需就其全球收入纳税。
• Physical Presence Test (for non-domiciled individuals): An individual without domicile in China becomes a resident if they are physically present in China for 183 days or more in a calendar tax year. Residents are generally taxed on China-source income and foreign-source income paid by Chinese entities.
  实际居住地测试（适用于非定居个人）：如果个人在中国境内实际居住满 183 天或以上（在一个日历纳税年度内），且该个人在中国没有住所，则成为中国居民。居民通常需要就来源于中国的收入以及中国实体支付的来源于境外的收入纳税。
• 'Six-Year Rule' Nuance (for non-domiciled residents): A non-domiciled individual resident under the 183-day test becomes liable for tax on their worldwide income if they have been resident for six consecutive years AND have not been absent from China for more than 30 consecutive days in any single year within that period. A single absence of >30 days resets this six-year clock, allowing continued exemption for certain foreign-source income not paid by Chinese entities. Understanding this rule is critical for expatriates.
  “六年规则”的细微之处（适用于非定居居民）：根据 183 天测试成为居民的非定居个人，如果连续六年都是居民，并且在这六年中的任何一年都没有离开中国连续超过 30 天，则有义务就其全球收入纳税。如果单次离开超过 30 天，则会重置这六年计时，从而允许继续免除某些非中国实体支付的来源于境外的收入。理解此规则对于外籍人士至关重要。

• Common Law Concepts (e.g., UK): Often involve nuanced tests based on physical presence days combined with qualitative factors like having a home, family ties, work patterns (e.g., UK's Statutory Residence Test). Concepts like 'domicile' (a more permanent connection linked to origin or choice) can also be relevant for scope of taxation (e.g., UK's remittance basis for non-domiciled residents).
  普通法概念（例如，英国）：通常涉及基于实际居住天数以及诸如拥有住房、家庭关系、工作模式（例如，英国的法定居住测试）等定性因素的细微测试。诸如“住所”（一种与原籍或选择相关的更永久的联系）之类的概念也可能与征税范围相关（例如，英国对非定居居民的汇款基础）。
• Physical Presence Tests (e.g., US): The US employs objective tests: the 'Green Card test' (lawful permanent residents are tax residents) and the 'Substantial Presence Test' (meeting specific day counts over a 3-year rolling period – 183 days weighted formula).
  实际居住地测试（例如，美国）：美国采用客观测试：“绿卡测试”（合法永久居民为税务居民）和“实际居留测试”（在 3 年滚动期内满足特定天数计算 – 183 天加权公式）。

• Importance: Must meticulously apply the specific domestic tests of each involved country based on the facts (days present, ties, domicile etc.) before considering treaty implications.
  重要性：在考虑条约影响之前，必须根据事实（存在天数、关系、住所等）认真应用每个相关国家/地区的特定国内测试。

3. Treaty Tie-Breaker Rules (OECD MTC Article 4(2)):
   税收协定中的打破僵局规则（OECD MTC 第 4(2) 条）：

• Core Concept: When domestic laws result in an individual being resident in both contracting states (dual residence), tax treaties provide a crucial set of hierarchical 'tie-breaker' tests to determine a single state of residence solely for the purposes of applying the treaty.
  核心概念：当国内法导致个人成为两个缔约国的居民（双重居民）时，税收协定提供了一套至关重要的分层“打破僵局”测试，以确定仅为适用该条约而设的单一居住国。
• Mechanism/Details (Apply Sequentially): The treaty deems the individual resident only of the state where they have:
  机制/详细信息（按顺序应用）：该条约视个人仅为以下国家的居民：

• (a) Permanent home available: Focuses on the availability and degree of permanence of accommodation (owned, rented). If a permanent home is available in both states, or neither, move to the next test.
  (a) 可供使用的永久性住所：侧重于住所的可用性和永久性程度（拥有、租赁）。如果一个人在两个国家/地区都有永久性住所，或者都没有，则进行下一项测试。
• (b) Centre of vital interests: Where their personal and economic relations are closer (family, social ties, occupation, assets, political/cultural activities). This often requires weighing factors between the two states. If the centre cannot be determined, move to the next test.
  (b) 重要利益中心：其个人和经济关系更紧密的地方（家庭、社会关系、职业、资产、政治/文化活动）。这通常需要权衡两国之间的因素。如果无法确定中心，则进行下一项测试。
• (c) Habitual abode: Where the individual stays more frequently or for longer periods. This looks at the pattern of physical presence over time. If they have a habitual abode in both or neither, move to the next test.
  (c) 习惯性居所：个人更频繁或更长时间居住的地方。这着眼于随着时间的推移，实际居住模式。如果他们在两个国家/地区都有或都没有习惯性居所，则进行下一项测试。
• (d) Nationality: If still unresolved, nationality becomes the deciding factor.
  (d) 国籍：如果仍然无法解决，国籍将成为决定性因素。
• (e) Mutual Agreement Procedure (MAP): If nationality doesn't resolve it (e.g., dual national or national of neither), the competent authorities of the two states must settle the question by mutual agreement.
  (e) 相互协商程序（MAP）：如果国籍无法解决问题（例如，双重国籍或非任何一方的国民），则两国主管当局必须通过相互协商解决该问题。

• Importance: Critically resolves dual residence conflicts for treaty application, determining which state acts as the 'residence state' for claiming treaty benefits and providing double tax relief, and which acts as the 'source state' whose taxing rights might be limited by the treaty.
  重要性：对于条约适用而言，至关重要地解决了双重居住地冲突，确定了哪个国家作为“居住国”来主张条约优惠和提供双重征税减免，以及哪个国家作为“来源国”，其征税权可能受到条约的限制。

B. Principles of Source Taxation for Individuals
B. 个人所得来源地税收原则

1. General Principle: Countries assert the right to tax income generated from economic activities or assets located within their borders (the 'source' principle), regardless of the recipient's residence. Domestic laws define what constitutes domestic source income (e.g., income from employment performed locally, income from local property, business profits generated locally).
   一般原则：各国主张对源自其境内经济活动或资产的收入（“来源地”原则）征税的权利，无论接受者的居住地在哪里。国内法定义了构成境内来源收入的内容（例如，在当地从事的雇佣所得、来自当地财产的收入、在当地产生的商业利润）。
2. Role of DTAs: While domestic law establishes source rules, DTAs primarily function to allocate or limit these source taxing rights between the source state and the residence state determined under the treaty. They aim to prevent double taxation by specifying which state has the primary or exclusive right to tax specific income types, or by limiting the tax rate the source state can impose (e.g., WHT rates).
   双边税收协定的作用：虽然国内法规定了来源地规则，但双边税收协定的主要作用是在来源国和根据协定确定的居民国之间分配或限制这些来源地征税权。它们旨在通过明确规定哪个国家对特定类型的收入拥有主要或独有的征税权，或者通过限制来源国可以征收的税率（例如，预提所得税税率）来防止双重征税。

C. Taxation of Specific Types of Individual Income under DTAs (OECD MTC Context)
C. 双边税收协定下特定类型个人收入的税务处理（OECD MTC 背景）

• Income from Employment (Dependent Personal Services - Art 15):
  雇佣收入（受雇个人服务 - 第 15 条）：

• Mechanism/Details:  机制/细节：

• General Rule (Art 15(1)): Taxable where the employment is physically exercised. If work is performed in multiple countries, the salary often needs to be allocated based on workdays.
  总则（第 15 条第 1 款）：在实际从事雇佣工作的地点纳税。如果工作在多个国家/地区进行，则通常需要根据工作日分配薪金。
• 183-Day Exemption (Art 15(2)): Income is taxable only in the individual's state of treaty residence if all three cumulative conditions are met:
  183 天豁免（第 15 条第 2 款）：只有在满足所有三个累积条件时，收入才可在个人条约居住国征税：

1. Presence in the source state is 183 days or less in the relevant period (often fiscal year or 12-month rolling period – check treaty). Careful day counting needed.
   在相关期间（通常是财政年度或 12 个月滚动期间–请查阅条约）内，在来源国的停留时间为 183 天或更短。需要仔细计算天数。
2. Remuneration is paid by (or on behalf of) an employer who is not a resident of the source state.
   报酬由并非来源国居民的雇主（或代表雇主）支付。
3. Remuneration is not borne by a PE that the employer has in the source state (i.e., the cost is not deducted by a local PE).
   报酬不是由雇主在来源国拥有的常设机构承担的（即，成本没有被当地常设机构扣除）。

• Importance: Crucial for analysing tax liability of employees on short-term assignments, business trips, or cross-border work. Failure of any condition triggers source state taxing rights under Art 15(1).
  重要性：对于分析短期派遣、出差或跨境工作的雇员的税务责任至关重要。任何一个条件不满足都会触发来源国根据第 15 条第 1 款的征税权。

• Independent Personal Services (Art 14 - Often Deleted/Relevant for Older Treaties):
  独立个人服务（第 14 条 - 通常被删除/与较旧的条约相关）：

• Mechanism/Details: Historically covered income from independent professionals (consultants, lawyers etc.). Allowed source taxation if income attributable to a fixed base regularly available in the source state (akin to PE for individuals). UN Model variants might add a >183 day presence test. Note: As OECD deleted Art 14, this income now often falls under Art 7 (Business Profits, requires PE) or potentially Art 15 or 21 depending on specific facts and treaty version. Always check if the specific treaty retains Art 14.
  机制/细节：历史上涵盖了来自独立专业人士（顾问、律师等）的收入。如果收入归因于在来源国定期可用的固定基地（类似于个人的常设机构），则允许来源国征税。联合国示范文本的变体可能会增加>183 天的存在测试。注意：由于经合组织删除了第 14 条，该收入现在通常属于第 7 条（营业利润，需要常设机构）或可能属于第 15 条或 21 条，具体取决于具体事实和条约版本。务必检查特定条约是否保留了第 14 条。

• Directors' Fees (Art 16):
  董事费（第 16 条）：
  

• Mechanism/Details: Fees paid to a board member in their capacity as a director are generally taxable in the state where the company paying the fees is resident. This is separate from any salary received as an employee (Art 15).
  机制/细节：支付给董事会成员作为董事的酬金通常在支付酬金的公司所在地征税。这与作为雇员获得的任何薪金（第 15 条）分开。

• Artistes and Sportspersons (Art 17):
  艺术家和运动员（第 17 条）：

• Mechanism/Details: Income derived from personal activities as an entertainer or sportsperson is taxable where the activities are performed. This overrides the 183-day exemption and PE/fixed base requirements. Crucially, Art 17(2) allows source taxation even if the income is paid to another entity (e.g., a personal service company or loan-out corporation) instead of the individual directly, preventing common avoidance structures.
  机制/细节：作为演艺人员或运动员的个人活动所获得的收入，在其活动所在地征税。这取代了 183 天免税期和常设机构/固定基地的要求。关键是，即使收入支付给另一个实体（例如，个人服务公司或借调公司）而不是直接支付给个人，第 17(2)条也允许来源地征税，从而防止常见的规避结构。

• Pensions (Art 18):  养老金（第 18 条）：

• Mechanism/Details: Private pensions and similar remuneration for past employment are generally taxable only in the recipient's state of residence under the OECD MTC default.
  机制/细节：根据经合组织范本的默认规则，私人养老金和类似的以往雇佣报酬通常仅在收款人的居住国征税。

• Government Service (Art 19):
  政府服务（第 19 条）：

• Mechanism/Details: Remuneration (non-pension) paid by a state (or subdivision/authority) for services rendered to that state is generally taxable only by that paying state. However, if the services are rendered in the other state by an individual resident and national of that other state (or not solely resident for rendering services), then taxable only in that other (host) state. Government pensions generally follow similar rules (taxable only by paying state unless recipient is resident/national of other state).
  机制/细节：由一个国家（或其下属部门/机构）支付的为该国提供服务的报酬（非养老金）通常仅由该支付国征税。但是，如果服务是在另一国由该另一国的居民和国民（或不仅仅是为提供服务而居住在该国）提供，则仅在该另一（东道）国征税。政府养老金通常遵循类似的规则（仅由支付国征税，除非收款人是另一国的居民/国民）。

• Students (Art 20):  学生（第 20 条）：

• Mechanism/Details: Payments received by visiting students/apprentices from sources outside the host state for their maintenance, education or training are exempt from tax in the host state.
  机制/细节：访问学生/学徒从居住国以外获得的用于维持生活、教育或培训的款项，在居住国免税。

• Other Income (Art 21):  其他所得（第 21 条）：

• Mechanism/Details: Income not specifically addressed elsewhere (e.g., certain types of miscellaneous income) is generally taxable only in the state of residence under the OECD MTC. Note: Some treaties modify this to allow source taxation.
  机制/细节：未在其他地方明确提及的收入（例如，某些类型的杂项收入）通常仅在 OECD MTC 规定的居住国征税。注意：一些条约对此进行了修改，允许来源地征税。

D. Taxation of Capital Gains (Individuals - Art 13 OECD MTC)
D. 资本利得税 (个人 - Art 13 OECD MTC)

• Core Concept: Allocates taxing rights for gains realised from the alienation (sale, disposal) of capital assets.
  核心概念：分配因资本资产的转让（出售、处置）而实现的收益的征税权。
• Mechanism/Details (Allocation Rules):
  机制/详情（分配规则）：

• Immovable Property (Art 13(1)): Primary taxing right goes to the state where the property is situated. Definition often refers to Art 6 / domestic law.
  不动产（第 13(1)条）：主要征税权归属于不动产所在国。定义通常参考第 6 条/国内法。
• Movable Property of PE/Fixed Base (Art 13(2)): Gains taxable where the PE/fixed base is situated, reflecting economic link.
  常设机构/固定基地的动产（第 13(2)条）：收益在常设机构/固定基地所在地征税，反映了经济联系。
• Ships/Aircraft (Int'l Traffic) (Art 13(3)): Taxable where the enterprise's place of effective management is situated.
  船舶/飞机（国际运输）（第 13(3)条）：在企业实际管理机构所在地征税。
• Shares Deriving Value from Immovable Property (Art 13(4)): Allows taxation of gains from shares where the underlying immovable property is situated, if the shares derive >X% (often 50%) of their value from such property. Key anti-avoidance rule prevents circumventing tax on property gains via corporatisation. Check treaty for threshold/details.
  从不动产取得价值的股份（第 13(4)条）：允许对股份收益征税，如果相关不动产位于该地，且股份价值的>X%（通常为 50%）来源于该不动产。关键的反避税规则可防止通过公司化规避财产收益税。查看条约了解阈值/详细信息。
• Other Property (Incl. most other shares) (Art 13(5) - OECD default): Default OECD rule grants exclusive taxing right to the state of residence of the seller. Crucial Note: This is very frequently overridden in bilateral treaties, which often allow the source state (where the company whose shares are sold is resident) to tax the gain, sometimes subject to conditions like holding a substantial participation (>X% ownership). Always check the specific treaty.
  其他财产（包括大多数其他股份）（第 13(5)条-经合组织默认）：经合组织默认规则授予卖方居住国独家征税权。重要提示：这在双边条约中经常被推翻，双边条约通常允许来源国（出售股份的公司所在地）对收益征税，有时会受到持有大量股份（>X%的所有权）等条件的限制。务必查看具体条约。

• Offshore Indirect Transfers (OITs):
  离岸间接转让（OITs）：

• Concept: Selling shares of an offshore holding company (in State H) whose value primarily derives from an underlying operating company or assets (like immovable property) located in the desired source country (State S). Aims to convert a potentially source-taxable gain (direct sale of State S assets/shares) into an offshore gain potentially only taxable in the seller's residence state (if Art 13(5) default applies and State H imposes no tax).
  概念：出售一家离岸控股公司（位于 H 国）的股份，其价值主要来源于位于所需来源国（S 国）的底层运营公司或资产（如不动产）。旨在将潜在的来源地应税收益（直接出售 S 国资产/股份）转换为离岸收益，如果第 13(5)条默认适用且 H 国不征税，则可能仅在卖方居住国征税。
• Countering OITs: Various mechanisms:
  应对 OIT：各种机制：

• Treaty: Art 13(4) if underlying assets are immovable property. Some newer treaties contain specific OIT clauses extending source rights beyond just immovable property companies.
  条约：第 13 条第 4 款，如果相关资产是不动产。一些较新的条约包含特定的 OIT 条款，将税收来源权扩展到不仅仅是不动产公司。
• Specific Domestic Law: Rules deeming the indirect transfer as a direct transfer subject to source tax if lacking reasonable commercial purpose (e.g., China's Bulletin 7, requiring reporting and potentially applying GAAR principles).
  具体国内法：如果缺乏合理的商业目的，则将间接转让视为直接转让并征收源泉税的规则（例如，中国的 7 号公告，要求报告并可能适用一般反避税原则）。
• Domestic GAAR: General anti-avoidance rules can potentially be applied if the structure is deemed artificial and tax-driven.
  国内一般反避税规则：如果该结构被认为是人为的和以税收为驱动的，则可能适用一般反避税规则。

E. Relief from Double Taxation (Art 23A/B OECD MTC)
E. 避免双重征税（第 23A/B 条 OECD MTC）

• Purpose: Where the treaty allocates non-exclusive taxing rights (shared rights, or source right limited but not eliminated), the individual's state of treaty residence must provide relief to prevent the same income being taxed fully twice.
  目的：如果条约分配了非独有的征税权（共享权，或来源地税收权受到限制但未被消除），则个人的条约居住国必须提供救济，以防止同一收入被完全重复征税。
• Methods:  方法:

• Exemption Method (Art 23A): The residence state exempts the income that the source state is permitted to tax under the treaty. Exemption with progression means the exempt income is still considered when determining the tax rate applicable to the resident's other income. Simple but can lead to double non-taxation.
  免税法（第 23A 条）：居民国免除来源国根据税收协定有权征税的所得。累进免税是指在确定适用于居民其他所得的税率时，仍会考虑免税所得。方法简单，但可能导致双重不征税。
• Credit Method (Art 23B): The residence state includes the foreign income in its taxable base but allows the taxpayer to deduct (credit) the tax paid in the source state against the residence state tax liability. The credit is usually limited to the amount of residence state tax attributable to that foreign income (ordinary credit limitation). Requires careful calculation: identify foreign income, determine source tax paid, calculate residence state tax on that income, credit the lower amount. May involve complexities like foreign tax credit baskets or per-country limitations under domestic law.
  抵免法（第 23B 条）：居民国将境外所得纳入其应税基数，但允许纳税人从其居民国纳税义务中扣除（抵免）在来源国缴纳的税款。抵免额通常限于居民国就该境外所得应征税款的金额（普通抵免额限制）。需要仔细计算：确定境外所得，确定已缴纳的来源国税款，计算居民国对该所得的税款，抵免较低的金额。可能涉及复杂情况，例如国内法规定的境外税收抵免篮子或国别限制。

Phase 1: Determine Tax Residence (DTA Art 4) (判定居民身份)
第一阶段：确定税务居住地（DTA 第 4 条）（判定居民身份）

1. State the Issue:  说明问题：

• Template: The first step is to determine [Taxpayer]'s single state of residence for the purposes of the [Country R]-[Country S] DTA for the tax year [Year].
  模板：第一步是确定 [纳税人] 在 [年份] 税务年度内，根据 [R 国]-[S 国] 双边税收协定，其唯一的居住国。

2. Apply Art 4(1):  适用第 4(1)条：

• Template: Under Art 4(1) of the DTA, a 'resident of a Contracting State' is any person who, under the laws of that State, is liable to tax therein by reason of domicile, residence, place of management or any other criterion of a similar nature. Based on the facts, [Taxpayer] appears potentially resident in [Country R] due to [reason, e.g., domicile, nationality, prolonged stay] and potentially resident in [Country S] due to [reason, e.g., physical presence > X days, employment base].
  模板：根据 DTA 第 4 条第 1 款，“缔约国居民”是指根据该国法律，因住所、居住地、管理场所或任何其他类似性质的标准而在该国负有纳税义务的任何人。根据事实，[纳税人]由于[原因，例如，住所、国籍、长期居留]可能被认为是[R 国]的居民，并且由于[原因，例如，实际居住超过 X 天，就业地]可能被认为是[S 国]的居民。

3. Check for Dual Residence & Apply Art 4(2) Tie-breakers:
   检查是否存在双重居民身份并适用第 4 条第 2 款的打破僵局规则：

• Template (If potential dual residence exists): Since [Taxpayer] may be considered a resident of both [Country R] and [Country S] under their respective domestic laws, the tie-breaker rules in DTA Art 4(2) must be applied sequentially to determine a single state of residence for treaty purposes:
  模板（如果存在潜在的双重居民身份）：由于根据[R 国]和[S 国]各自的国内法，[纳税人]可能被视为这两个国家的居民，因此必须依次适用 DTA 第 4 条第 2 款中的打破僵局规则，以确定条约目的下的单一居住国：

• (a) Permanent Home: Does [Taxpayer] have a permanent home available to them in only one State? A permanent home is a dwelling available on a lasting basis. [Analyze facts: e.g., 'Owns house in R', 'Rented apartment in S for X years/months - assess availability and permanence']. If a permanent home is available in only one state ([R/S]), they are deemed resident of that state under Art 4(2)(a). If available in both or neither, proceed to (b).
  (a) 永久性住所：[纳税人]是否仅在一个国家拥有可供其使用的永久性住所？永久性住所是指可以长期使用的住所。[分析事实：例如，“在 R 国拥有房屋”，“在 S 国租住公寓 X 年/月 - 评估可用性和永久性”]。如果仅在一个国家([R/S])拥有永久性住所，则根据第 4 条第 2 款(a)项，他们被视为该国的居民。如果两个国家都有或都没有，则继续到(b)。
• (b) Centre of Vital Interests: If the permanent home test is inconclusive, Art 4(2)(b) looks to the state where [Taxpayer]'s personal and economic relations are closer (centre of vital interests). [Analyze facts: Compare location of family, social ties, property, political/cultural activities (personal ties) vs. location of employment, business activities, investments (economic ties)]. Conclude if ties are clearly closer to one state ([R/S]). If the centre of vital interests cannot be determined or is split, proceed to (c).
  (b) 重要利益中心：如果永久住所测试没有定论，第 4 条第 2 款(b)项着眼于[纳税人]的个人和经济关系更密切的国家（重要利益中心）。[分析事实：比较家庭所在地、社会关系、财产、政治/文化活动（个人关系）与就业所在地、商业活动、投资（经济关系）]。如果关系明显更接近于一个国家（[R/S]），则得出结论。如果无法确定重要利益中心或该中心是分裂的，则继续进行(c)。
• (c) Habitual Abode: If the centre of vital interests test is inconclusive, Art 4(2)(c) considers where [Taxpayer] has a habitual abode. This involves looking at the frequency, duration, and regularity of stays in each state during the relevant period. [Analyze facts: Compare days spent, pattern of visits, nature of stays in R vs S]. If they have a habitual abode in only one state ([R/S]), they are deemed resident there. If in both or neither, proceed to (d).
  (c) 习惯性居所：如果重要利益中心测试没有定论，第 4 条第 2 款(c)项考虑[纳税人]在何处有习惯性居所。这涉及考察在相关期间内在每个国家/地区的停留频率、持续时间和规律性。[分析事实：比较在 R 国与 S 国度过的天数、访问模式、停留性质]。如果他们在只有一个国家/地区有习惯性居所（[R/S]），则他们被视为该国的居民。如果在两个国家/地区都有或都没有，则继续进行(d)。
• (d) Nationality: If the habitual abode test is inconclusive, Art 4(2)(d) looks at nationality. Is [Taxpayer] a national of only one of the states ([R] or [S])? [Apply facts]. If yes, they are deemed residents of the state of nationality. If they are a national of both or neither, proceed to (e).
  (d) 国籍：如果习惯性居所测试没有定论，第 4 条第 2 款(d)项着眼于国籍。[纳税人]是否仅是其中一个国家的国民（[R]或[S]）？[应用事实]。如果是，则他们被视为国籍所在国家的居民。如果他们是两个国家/地区的国民或都不是，则继续进行(e)。
• (e) Mutual Agreement Procedure (MAP): If residence remains unresolved, Art 4(2)(e) requires the competent authorities of [Country R] and [Country S] to settle the question by mutual agreement under Art 25.
  (e) 相互协商程序（MAP）：如果居住地问题仍未解决，第 4 条第 2 款(e)项要求[R 国]和[S 国]的主管部门根据第 25 条通过相互协商解决该问题。

• Template (If no dual residence from outset): Based on the facts, [Taxpayer] appears to be a resident only of [Country R] under Art 4(1) and there is no indication of residence in [Country S].
  模板（如果一开始没有双重居民身份）：根据事实，[纳税人] 似乎仅是根据第 4(1) 条 [R 国] 的居民，并且没有迹象表明其为 [S 国] 的居民。

4. Conclusion:  结论:

• Template: Based on the application of Art 4(1) [and the tie-breaker rules in Art 4(2), specifically Art 4(2)[letter]], [Taxpayer] is deemed to be a resident solely of **[Country R/S]** for the purposes of this DTA for the tax year [Year]. [Country R/S] will be referred to as the Residence State, and the other as the Source State where applicable.
  模板：根据第 4(1) 条[以及第 4(2) 条中的打破僵局规则，特别是第 4(2)[字母]条]的应用，就本 DTA 而言，[纳税人] 在 [年份] 税务年度被视为仅是 **[R 国/S 国]** 的居民。[R 国/S 国] 将被称为居民国，另一国（如适用）则被称为来源国。

Phase 2: Characterize Income & Identify Applicable DTA Article (所得定性与条款识别)
第二阶段：所得定性与识别适用的 DTA 条款 (所得定性与条款识别)

1. 识别所得项目并进行定性 (Identify & Characterize Income Items);

• 雇佣所得 (Income from Employment): 来源于雇佣活动的工资、薪金和其他类似报酬，适用 Art 15。
• 营业利润 (Business Profits): 来源于企业经营活动的利润。在 2017 OECD MTC 下，由于删除了 Art 14，独立个人劳务所得 (independent personal services) 通常也归入此类，适用 Art 7。
• 董事费 (Directors' Fees): 以董事身份取得的报酬，适用 Art 16。
• 艺术家和运动员所得 (Artistes and Sportspersons): 适用 Art 17。
• 养老金 (Pensions): 适用 Art 18。
• 政府服务 (Government Service): 适用 Art 19。
• 学生报酬 (Students): 适用 Art 20。
• 股息 (Dividends): 适用 Art 10。
• 利息 (Interest): 适用 Art 11。
• 特许权使用费 (Royalties): 适用 Art 12。
• 财产收益 (Capital Gains): 适用 Art 13。
• 其他所得 (Other Income): 未在上述条款中明确列举的所得，适用 Art 21

2. 解释定性理由: 简要说明为什么某项所得属于某个特定类别（例如，“工资是基于雇佣合同支付的报酬，因此适用Art 15”）。
3. Template: The following income items received by [Taxpayer] during the tax year [Year] must be characterized under the DTA:
   模板：[纳税人] 在 [年份] 税务年度收到的以下收入项目必须根据 DTA 进行定性：

• 1. [Income Item 1, Amount]: Derived from [activity/source]. This constitutes [e.g., 'salaries, wages...'] and is governed by **DTA Art [Article No. & Name, e.g., 15 Income from Employment]**.
  1. [收入项目 1，金额]：来源于[活动/来源]。这构成[例如，“薪金、工资……”]，并受**DTA 第[条款号和名称，例如，15 条 雇佣收入]**管辖。
• 2. [Income Item 2, Amount]: Derived from [activity/source]. This constitutes [e.g., 'business profits' from independent services] and is governed by **DTA Art [Article No. & Name, e.g., 7 Business Profits]**.
  2. [收入项目 2，金额]：来源于[活动/来源]。这构成[例如，独立服务的“商业利润”]，并受**DTA 第[条款号和名称，例如，第 7 条 商业利润]**管辖。
• 3. [Income Item 3, Amount]: Derived from [activity/source]. This constitutes [e.g., 'dividends'] and is governed by **DTA Art [Article No. & Name, e.g., 10 Dividends]**.
  3. [收入项目 3，金额]：来源于[活动/来源]。这构成[例如，“股息”]，并受**DTA 第[条款号和名称，例如，第 10 条 股息]**管辖。
• [Continue listing and characterizing ALL income items based on the list provided in the previous answer's Phase 2 template, matching facts to Art 7, 10, 11, 12, 13, 16, 17, 18, 19, 20, or 21].
  [继续根据前一答案的第 2 阶段模板中提供的列表，列出并描述所有收入项目，将事实与第 7、10、11、12、13、16、17、18、19、20 或 21 条进行匹配]。

Phase 3: Analyze Taxing Rights for Each Income Item (逐项分析征税权)
第三阶段：分析每项收入的征税权（逐项分析征税权）

• (Template Structure for EACH Item: Issue -> Rule (Residence State) -> Rule (Source State) -> Application (Source State) -> Conclusion (Overall))
  （每个项目的模板结构：问题 -> 规则（居住国）-> 规则（来源国）-> 适用（来源国）-> 结论（总体））

1. Taxing Right of the Residence State:
   居民国的征税权

• Basic Principle: The Residence State (determined in the first step) has the right to tax the worldwide income of its residents. This is the fundamental expression of residence-based tax jurisdiction.
  基本原则：居民国（在第一步中确定）有权对其居民的全球收入征税。这是以居民为基础的税收管辖权的基本体现。
• Treaty Confirmation: The distributive rules of a DTA typically confirm this, either by stating that the income "may be taxed" in the Residence State, or, in cases where the Source State does not tax, by providing that the income "shall be taxable only" in the Residence State.
  条约确认：DTA 的分配规则通常会确认这一点，要么声明收入“可以在”居住国“征税”，要么在来源国不征税的情况下，规定收入“只能”在居住国“征税”。

2. Taxing Right of the Source State:
   来源国的征税权：

• Determine the Source State: Where does the income in question arise? (e.g., Where is the employment exercised? Where are the services performed? Where is the immovable property located?)
  确定来源国：相关收入在哪里产生？（例如，在哪里从事雇佣工作？在哪里提供服务？不动产位于何处？）
• Apply Specific Treaty Articles:
  适用特定条约条款：

• Art 15 (Income from Employment):
  第 15 条（雇佣收入）：

• Art 15(1) General Rule: Explicitly states that income derived from employment exercised in the Source State "may be taxed" in that Source State. This means the Source State has non-exclusive taxing rights.
  第 15 条第 1 款 总则：明确指出，在来源国从事的受雇所得“可以在”该来源国征税。这意味着来源国拥有非独家的征税权。
• Art 15(2) 183-Day Rule Exemption: This is crucial! It stipulates that the income "shall be taxable only" in the Residence State, and the Source State loses its taxing right, if all three of the following conditions are met simultaneously:
  第 15 条第 2 款 183 天规则例外：这一点至关重要！它规定，如果同时满足以下三个条件，所得“应仅在”居住国征税，且来源国丧失征税权：

• (a) The recipient is present in the Source State for a period or periods not exceeding 183 days in any 12-month period commencing or ending in the fiscal year concerned. Explanation: Requires calculating the days of presence and comparing against 183 days.
  (a) 收款人在任何 12 个月期间内，在来源国停留的时间不超过 183 天，该期间开始或结束于有关财政年度。解释：需要计算停留天数并与 183 天进行比较。
• (b) The remuneration is paid by, or on behalf of, an employer who is not a resident of the Source State. Explanation: Check the residence state of the company paying the salary.
  (b) 报酬由非来源国居民的雇主支付或代表其支付。解释：检查支付薪水的公司的居住国。
• (c) The remuneration is not borne by a Permanent Establishment (PE) which the employer has in the Source State. Explanation: Check if the employer has a PE in the Source State and if this PE bore the cost of the salary.
  (c) 该报酬不是由雇主在来源国拥有的常设机构（PE）承担的。解释：检查雇主在来源国是否拥有常设机构，以及该常设机构是否承担了工资成本。

• Art 7 (Business Profits / Independent Personal Services Income):
  第 7 条（营业利润/独立个人服务收入）：

• The Source State may tax the profits of a non-resident only if the non-resident carries on business activities through a PE situated in the Source State, and only on the profits attributable to that PE. Explanation: Requires an in-depth analysis of whether a PE exists (Art 5). Consideration must be given to the constituent elements of a PE, such as fixed place, permanence, right of disposal, agents, etc. (requires knowledge from Lecture 4). If there is no PE, the Source State has no taxing right under Art 7.
  只有当非居民通过位于来源国的常设机构进行商业活动时，来源国才可以对非居民的利润征税，并且仅对归属于该常设机构的利润征税。解释：需要深入分析常设机构是否存在（第 5 条）。必须考虑常设机构的组成要素，如固定场所、永久性、处置权、代理人等（需要第 4 讲的知识）。如果没有常设机构，来源国根据第 7 条没有征税权。

• Art 10/11/12 (Dividends/Interest/Royalties):
  第 10/11/12 条（股息/利息/特许权使用费）：

• Provides that the Residence State "may" tax (Para 1).
  规定居民国“可以”征税（第 1 款）。
• The Source State "may also" tax, but if the recipient is a resident of the other state and is the beneficial owner, the Source State tax rate shall not exceed the ceiling specified in the treaty (e.g., 5%/10%/15%) (Para 2). Explanation: Involves withholding tax (WHT), requires determining the beneficial owner status, and noting the rate limitations.
  来源国“也可以”征税，但如果收款人为另一国的居民且是受益所有人，则来源国税率不得超过条约中规定的上限（例如，5%/10%/15%）（第 2 款）。 说明：涉及预提税（WHT），需要确定受益所有人的身份，并注意税率限制。

• Art 13 (Capital Gains):  第 13 条（资本利得）：

• Rules vary depending on the type of asset. Generally, gains from the alienation of immovable property (Para 1), movable property forming part of the business property of a PE (Para 2), and shares deriving their value principally from immovable property (Para 4, OECD MTC 2017) "may be taxed" in the State where the asset/PE is located. Gains from the alienation of other property (e.g., ordinary shares) "shall be taxable only" in the Residence State of the alienator (Para 5, OECD MTC 2017). Explanation: Requires applying the paragraph corresponding to the type of asset involved in the case.
  规则因资产类型而异。 一般而言，转让不动产（第 1 款）、构成常设机构（PE）营业财产的动产（第 2 款）以及主要从不动产获得价值的股份（第 4 款，OECD MTC 2017）的收益“可以在”资产/PE 所在地国征税。 转让其他财产（例如，普通股）的收益“应仅在”转让人的居民国征税（第 5 款，OECD MTC 2017）。 说明：需要应用与案件中涉及的资产类型相对应的段落。

• Art 21 (Other Income):  第 21 条（其他所得）：

• The general rule (Para 1) grants exclusive taxing rights to the Residence State ("shall be taxable only" in the Residence State).
  一般规则（第 1 款）赋予居民国专属征税权（在居民国“应仅予征税”）。
• The exception (Para 2) is that if the income is effectively connected with a PE in the Source State, the rules of Art 7 apply.
  例外情况（第 2 款）是，如果所得与来源国的常设机构有实际联系，则适用第 7 条的规则。
• (Note: UN Model Para 3 allows the Source State to tax as well). Explanation: Requires determining which paragraph applies.
  （注意：联合国范本第 3 款允许来源国也征税）。 说明：需要确定适用哪个条款。

• Conclusion on Source State Taxing Right: Clearly states whether, based on the DTA analysis, the Source State has the right to tax the income in question.
  关于来源国征税权的结论：明确说明根据 DTA 分析，来源国是否有权对相关收入征税。

3. Conclusion - Overall (Per Item): For the [Income Type], the taxing rights under the DTA are allocated as follows: [Country R] [always has the right]. [Country S] [has the right / has a limited right (state limit) / has no right]. Therefore, this income is taxable [only in R / only in S (rare for individuals) / in both R and S].
   结论 - 总体（按项目）：对于[收入类型]，DTA 下的征税权分配如下：[R 国] [始终有权]。[S 国] [有权/有有限的权利（说明限制）/无权]。因此，该收入[仅在 R 国纳税/仅在 S 国纳税（对于个人而言罕见）/在 R 国和 S 国均纳税]。

Phase 4: Double Taxation Relief (DTR) (Art 23) (双重征税消除)
第四阶段：双重征税减免（DTR）（第 23 条）（双重征税消除）

1. Issue: Where income is found to be taxable in both [Country R] (Residence) and [Country S] (Source) under the DTA, how will [Country R] provide relief from double taxation?
   问题：如果在 DTA 下，收入被认定为在[R 国]（居住国）和[S 国]（来源国）均应纳税，那么[R 国]将如何提供避免双重征税的救济？
2. Identify Double Taxed Income:
   识别双重征税收入：

• Template: Based on the analysis in Phase 3, the following income item(s) are taxable by both countries under the DTA: [List items, e.g., Salary Jan-Jun, Interest Income]. For [List other items], taxation is exclusively allocated to one country, so no juridical double taxation arises under the treaty.
  模板：根据第 3 阶段的分析，以下收入项目根据 DTA 由两国征税：[列出项目，例如，1 月至 6 月工资，利息收入]。对于[列出其他项目]，征税权仅分配给一个国家，因此根据该条约不会产生法律上的双重征税。

3. Rule - DTR Method:  规则 - DTR 方法：

• Template: The DTA (or the problem statement) specifies that [Country R] eliminates double taxation using the [**Credit Method** as per **Art 23B** / **Exemption Method** as per **Art 23A**].
  模板：DTA（或问题陈述）规定，[R 国]使用[**抵免法**，根据**第 23B 条**/ **免税法**，根据**第 23A 条**]消除双重征税。

4. Application:  申请：

• Template (If Credit Method - Art 23B): Under the credit method (Art 23B), [Country R] will include the doubly taxed income ([List items]) in [Taxpayer]'s taxable base. [Country R] will then grant a credit (a deduction *from the [Country R] tax payable*) for the amount of income tax paid in [Country S] on that specific income. This credit is subject to the **limitation** outlined in Art 23B(1): the credit cannot exceed that part of the [Country R] tax, as computed before the deduction is given, which is attributable to the income which may be taxed in [Country S]. This is the ordinary credit limitation, preventing the offsetting of [Country S] tax against [Country R] tax on [Country R] source or other foreign source income.
  模板（如果采用抵免法 - 第 23B 条）：根据抵免法（第 23B 条），[R 国]将把双重征税的收入（[列出项目]）纳入[纳税人]的应税基数中。[R 国]然后将给予抵免（*从[R 国]应付税款中扣除*），金额为[S 国]就该特定收入支付的所得税金额。此项抵免受到第 23B(1)条中规定的**限制**：抵免额不得超过在给予扣除之前计算的[R 国]税款中，可归因于可在[S 国]征税的收入的部分。这是普通抵免限制，防止用[S 国]的税款来抵消[R 国]来源或其他外国来源收入的[R 国]税款。
• Template (If Exemption Method - Art 23A): Under the exemption method (Art 23A), for the income taxable in both countries ([List items]), [Country R] will **exempt** this income from taxation, as permitted by Art 23A(1), because [Country S] is allowed to tax it under the DTA (Art [Cite relevant article allowing S to tax]). [Check for progression: If applicable based on treaty/domestic law, add:] However, [Country R] may apply **exemption with progression** as per Art 23A(3). This means that while the income itself is exempt, [Country R] may take the amount of the exempted income into account when calculating the tax rate to be applied to [Taxpayer]'s remaining (non-exempted) taxable income.
  模板（如果采用免税法 - 第 23A 条）：根据免税法（第 23A 条），对于两国均可征税的收入（[列出项目]），[R 国]将**免除**对此收入的征税，正如第 23A(1)条允许的那样，因为 DTA 允许[S 国]对其征税（第[引用允许 S 国征税的相关条款]条）。[检查累进税率：如果根据条约/国内法适用，请添加：]但是，[R 国]可以根据第 23A(3)条适用**累进免税法**。这意味着，虽然收入本身是免税的，但在计算适用于[纳税人]剩余（非免税）应税收入的税率时，[R 国]可能会考虑免税收入的金额。
• Template (If No Double Taxation Identified in Step 2): Since the analysis in Phase 3 concluded that no income item under consideration is taxable by both [Country R] and [Country S] according to the DTA, juridical double taxation does not arise for these items. Consequently, the provisions for relief under Art 23[A/B] are not required to be applied by [Country R] in this specific context.
  模板（如果在第 2 步中未识别出双重征税）：由于第 3 阶段的分析得出结论，根据 DTA，所考虑的任何收入项目均不由[R 国]和[S 国]征税，因此这些项目不会产生法律上的双重征税。因此，在这种特定情况下，[R 国]无需适用第 23[A/B]条下的救济条款。

Phase 5: Final Conclusion (最终结论)
第五阶段：最终结论 (最终结论)

1. Template: In conclusion, based on the analysis of the [Country R]-[Country S] DTA (assumed identical to the [Year] OECD MTC):
   模板：总而言之，基于对[国家 R]-[国家 S] DTA（假定与[年份] OECD MTC 相同）的分析：

• [Taxpayer] is deemed a tax resident of **[Country R]** for the year [Year].
  [纳税人] 在 [年份] 年度被视为 **[R 国]** 的税务居民。
• Regarding [Income Item 1]: It is taxable [only in R / only in S / in both R and S, with S's tax limited to X%].
  关于[收入项目 1]：该项应税[仅在 R 国 / 仅在 S 国 / 在 R 国和 S 国均需纳税，但 S 国的税收限制在 X%]。
• Regarding [Income Item 2]: It is taxable [only in R / only in S / in both R and S, with S's tax limited to Y%].
  关于[收入项目 2]：[仅在 R 地征税/仅在 S 地征税/在 R 地和 S 地均征税，但 S 地的税收限制为 Y%]。
• [Repeat concisely for all income items analyzed].
  [对所有分析的收入项目进行简要重复]。
• Where double taxation arises under the DTA (on [List Items]), [Country R] will provide relief using the **[Credit / Exemption] method** as detailed in DTA Art 23[B / A]. Where no double taxing rights exist under the DTA for an income item, no specific DTR by [Country R] is needed.
  如果根据税收协定产生双重征税（关于[清单项目]），[R 国]将使用**[抵免/豁免]方法**提供救济，详见税收协定第 23 条[B / A]款。如果税收协定对某项收入不存在双重征税权，则[R 国]无需提供特定的双重税收抵免。