Lecture 1: Introduction to International Tax Law
第一讲：国际税法导论

This introductory lecture establishes the framework for understanding international tax law, covering the course structure, fundamental principles of tax jurisdiction, the critical concepts of residence and source, and illustrating these with examples and case law.
本导论性讲座确立了理解国际税法的框架，涵盖课程结构、税收管辖权的基本原则、居住地和来源地的关键概念，并通过案例和判例法对此进行说明。

Core Principles of International Taxation
国际税收的核心原则

1. Nature of International Tax Law: It's not a distinct body of supranational law but rather comprises the international dimensions of domestic tax laws and the rules established by tax treaties. It addresses how national tax systems handle cross-border activities.  
   国际税法的性质：它不是一个独特的超国家法律体系，而是由国内税法的国际层面和税收条约确立的规则构成。它解决了国家税收系统如何处理跨境活动的问题。
2. Sovereignty and Jurisdiction: While nations have the sovereign right to tax, this is practically limited by their power to legislate and enforce. Tax jurisdiction establishes a country's right to tax based on a sufficient connection (nexus).  
   主权与管辖权：虽然国家拥有征税的主权权利，但实际上这受到其立法和执法的权力限制。税收管辖权基于充分的联系（关联）确立了一个国家征税的权利。
3. Connecting Factors: The traditional primary connecting factors are:
   连接因素： 传统的主要连接因素是：

• Residence: Based on the taxpayer's connection to the country (e.g., domicile, incorporation, place of management). Leads to Residence Jurisdiction.  
  居民：基于纳税人与该国的联系（例如，住所、注册地、管理场所）。导致居民管辖权。
• Source: Based on the geographic origin of the income or the location of the activities generating it. Leads to Source Jurisdiction.  
  来源地：基于收入的地理来源或产生收入的活动所在地。导致来源地管辖权。

4. Taxation Models:  税务模型：

• Worldwide Taxation: Residents are typically taxed on income from all sources, domestic and foreign (unlimited tax liability). This is common, but often with exceptions/exemptions for certain foreign income (e.g., active business profits earned abroad). The US also taxes based on citizenship.  
  全球税收：居民通常对其来自所有来源的收入（包括国内和国外收入）征税（无限纳税义务）。这很常见，但通常对某些外国收入（例如，在国外赚取的积极商业利润）有例外/豁免。美国也根据公民身份征税。
• Source/Territorial Taxation: Non-residents are typically taxed only on income sourced within the jurisdiction (limited tax liability). Some countries primarily use a territorial system, taxing mainly domestic-source income.  
  来源地/属地税制：通常只对非居民来源于该司法管辖区内的收入征税（有限纳税义务）。一些国家主要采用属地税制，主要对国内来源的收入征税。
• Combination: Most systems combine elements, taxing residents on worldwide income and non-residents on local source income (See Diagram ).  
  混合制：大多数税制都结合了多种要素，对居民的全球收入和非居民的本地来源收入征税（见图示）。

5. Double Taxation:  双重征税：

• Juridical: The same income taxed twice (or more) for the same taxpayer by different jurisdictions due to overlapping claims (e.g., dual residence, source vs. residence). This impedes economic relations and is the primary target of tax treaties.  
  法律上的双重征税：由于不同司法管辖区因重叠的主张（例如，双重居民身份、来源地与居住地）对同一纳税人的同一收入征收两次（或更多次）税款。这阻碍了经济关系，也是税收条约的主要目标。
• Economic: The same economic gain is taxed twice (or more) for different taxpayers (e.g., corporate income tax and shareholder dividend tax, or transfer pricing adjustments where related entities are taxed on the same underlying profit).  
  经济：相同的经济收益对不同的纳税人征收两次（或更多）税款（例如，公司所得税和股东股息税，或关联实体对同一标的利润征税的转让定价调整）。
• Mitigation: Treaties (like the OECD Model Convention ) aim to eliminate juridical double taxation by allocating taxing rights and requiring the residence country to provide relief, typically through:
  缓解：条约（如《经合组织示范公约》）旨在通过分配征税权并要求居住国提供减免来消除法律上的双重征税，通常通过以下方式：

• Exemption Method: Residence country exempts foreign income taxed at source (promotes Capital Import Neutrality - CIN).  
  免税法：居住国免除在来源国征税的外国收入（促进资本进口中性——CIN）。
• Credit Method: Residence country taxes worldwide income but gives a credit for taxes paid at source (promotes Capital Export Neutrality - CEN).  
  抵免法：居住国对全球收入征税，但对在来源国缴纳的税款给予抵免（促进资本出口中性——CEN）。

Tax Residence Determination
税务居民身份的确定

Determining residence status is fundamental.
确定居住身份至关重要。

1. Individuals:  个人：

• General Tests: Vary widely. Common factors include:
  一般测试：差异很大。常见因素包括：

• Domicile: A legal concept, often implying a permanent home or connection, sometimes based on origin or choice (intent to remain indefinitely).
  住所：一个法律概念，通常意味着永久的家或联系，有时基于出身或选择（无限期停留的意图）。
• Physical Presence: Objective day-counting tests (e.g., 183 days in a tax year).  
  实际居留：客观的计算天数测试（例如，在一个纳税年度内居住 183 天）。
• Other Factors: Permanent home availability, family location, center of vital interests (personal/economic ties), habitual abode, nationality, immigration status.  
  其他因素：永久住所的可获得性、家庭所在地、重要利益中心（个人/经济联系）、习惯性住所、国籍、移民身份。

• China Specifics:  中国具体情况：

• Dual Test: Resident if domiciled (habitually resides due to hukou, family, economic ties) OR present ≥183 days in a tax year. Domicile here is tied to habitual residence and often hukou, making it hard for PRC nationals to lose unless they become "Overseas Chinese" (requiring foreign permanent residency or 5+ years legal foreign residence with significant physical presence abroad) or meet other specific criteria.
  双重测试：如果拥有住所（因户口、家庭、经济关系而习惯性居住）或在一个纳税年度内居住满≥183 天，则为居民。此处的住所与习惯性居住地相关，通常与户口有关，因此中国籍人士很难失去中国居民身份，除非他们成为“华侨”（要求获得外国永久居留权或在国外合法居住 5 年以上且在国外有重要的实际存在）或符合其他特定标准。
• 183-Day Residents (Non-Domiciled): Taxed on worldwide income only after meeting the "6-year rule": resident for ≥183 days for 6 consecutive years, and no single absence >30 days in any of those years. Otherwise, foreign-source income paid by foreign entities is exempt. This rule resets easily (stay <183 days or leave for >30 days). The day-counting only includes full 24-hour periods in China.
  183 天居民（无住所）：仅在满足“六年规则”后才对其全球收入征税：连续 6 年居住满≥183 天，且在任何一年中单次离境不超过 30 天。否则，由外国实体支付的外国来源收入免税。此规则很容易重置（停留时间<183 天或离境时间>30 天）。天数计算仅包括在中国的完整 24 小时时段。
• Treaty Tie-Breakers: Used for dual residents. The China-HK DTA sequence is: permanent home -> center of vital interests -> habitual abode -> nationality -> mutual agreement. A case showed China deemed an individual working/living with family in HK as China-resident based on stronger vital interests in the mainland (property, social security, salary source, hukou).  
  税收协定打破僵局条款：适用于双重居民。中国-香港特别行政区税收协定的顺序为：永久性住所->重要利益中心->习惯性居所->国籍->相互协议。一个案例表明，中国认定在香港工作/与家人居住的个人为中国居民，理由是其在中国大陆拥有更重要的利益（财产、社会保障、工资来源、户口）。
• Fairness Issues: The system makes it hard for domiciled Chinese working abroad to avoid Chinese tax, contrasting with generous rules for non-domiciled residents and subsidies for "talent" in specific zones (e.g., Greater Bay Area, Hainan FTP). Reforms suggested include adopting UK/Japan style full-time work abroad tests or US-style foreign income exclusions.  
  公平性问题：该系统使得在国外工作的有住所中国籍人士很难避免中国税，这与对无住所居民的慷慨规定以及对特定区域（例如，大湾区、海南自贸港）“人才”的补贴形成对比。建议的改革包括采用英国/日本式的全职国外工作测试或美国式的外国收入免税。

• Australia Specifics: Resident if domiciled, unless permanent place of abode (PPOA) is outside Australia. Domicile includes origin, choice (requires intent to remain permanently/indefinitely), or operation of law. Harding v CoT (2019) clarified PPOA refers to the country/state of permanent living, not a specific dwelling. Mr. Harding's PPOA was Bahrain, where he intended to live and work long-term, even while in temporary housing.  
  澳大利亚特定规定：如果居住地位于澳大利亚境内，则为居民，除非永久居住地（PPOA）在澳大利亚境外。居住地包括出生地、选择地（需要永久/无限期居住的意图）或法律上的推定居住地。《哈丁诉税务专员案》（Harding v CoT，2019 年）澄清了永久居住地是指永久居住的国家/州，而不是特定的住所。哈丁先生的永久居住地是巴林，他打算在那里长期生活和工作，即使住在临时住所。
• US Specifics: Taxes citizens and resident aliens. Resident alien status via green card, substantial presence test (days over 3 years), or first-year election. Foreign Earned Income Exclusion available if tax home abroad and meet either: Bona Fide Residence test (resident abroad for uninterrupted period including full tax year, intention matters) or Physical Presence test (abroad 330 full days in any 12 months).  
  美国特定规定：对公民和居民外国人征税。居民外国人身份通过绿卡、实际居住测试（三年内的天数）或第一年选择获得。如果税务居住地在国外，并且满足以下任一条件，则可享受国外所得收入免税：真实居住测试（在国外连续居住一段时间，包括整个纳税年度，意图很重要）或实际居住测试（在任何 12 个月内在国外居住满 330 天）。

2. Companies:  公司：

• General Tests: Place of incorporation/registration OR place of management. Place of management can be "effective management and control" (high-level strategic decisions) or "head office/day-to-day management".  
  一般测试：注册地/登记地或管理地。管理地可以是“有效管理和控制”（高层次战略决策）或“总办事处/日常管理”。
• China Specifics - "De Facto Management Body": Resident if incorporated in China or if incorporated offshore with "de facto management body" in China (where substantial overall management/control of operations, personnel, finance, assets occurs).
  中国特有性——“实际管理机构”：如果在中国注册成立，或者在境外注册成立但“实际管理机构”在中国（对运营、人事、财务、资产进行实质性整体管理/控制），则为居民企业。
• Circular 82 Uncertainty: Provides 4 cumulative conditions for offshore subsidiaries of Chinese companies to be deemed resident (management location, decision-making authority, location of books/assets, director residence). Easily avoided by failing one condition (e.g., keeping books/records offshore). Its application to foreign parent companies (common structure for listed Chinese MNEs) is unclear.  
  82 号文的不确定性：为中国公司的境外子公司被视为居民企业提供了 4 个累积条件（管理所在地、决策权、账簿/资产所在地、董事居住地）。只要不满足其中一个条件（例如，将账簿/记录保存在境外），就很容易避免。该规定对外资母公司（上市中国跨国公司的常见结构）的适用性尚不明确。
• Practice for MNEs: Despite ambiguity and past local rulings finding residency, large US-listed Chinese MNEs with parents in tax havens (e.g., Cayman Islands) consistently report non-RE status. They disclose the risk but note unawareness of challenges to similar structures. This suggests STA tolerance/acceptance, potentially enabling territorial-like treatment and other tax advantages (accumulating offshore profits, reduced shareholder tax). Non-RE status impacts Global Minimum Tax application (potentially limiting China's ability to use IIR/QDMTT, increasing reliance on UTPR).  
  跨国公司的实践：尽管存在歧义以及过去当地的裁决认定为居民企业，但大型在美上市、母公司位于避税天堂（如开曼群岛）的中国跨国公司始终报告其非居民企业状态。他们披露了这一风险，但表示不了解对类似结构的质疑。这表明税务机关的容忍/接受，可能实现类似属地主义的待遇和其他税收优势（积累境外利润、减少股东税）。非居民企业状态会影响全球最低税的适用（可能限制中国使用 IIR/QDMTT 的能力，增加对 UTPR 的依赖）。

Determining the Source of Profits (Focus on Hong Kong Cases)
利润来源的确定（侧重于香港案例）

The "arising in or derived from Hong Kong" test in s.14 IRO requires identifying the geographical source of profits.
《税务条例》第 14 条中“在香港产生或源自香港”的测试要求确定利润的地域来源。

1. Guiding Principle: "One looks to see what the taxpayer has done to earn the profit in question and where he has done it." Focus on the taxpayer's profit-producing operations/transactions, not just incidental or antecedent activities.
   指导原则：“人们着眼于纳税人为赚取相关利润所做的事情以及他在哪里做的。”重点关注纳税人产生利润的运营/交易，而不仅仅是附带或先前的活动。
2. CIR v Hang Seng Bank Ltd (1990):
   税务局诉恒生银行有限公司案 (1990)：

• Facts: HK bank used HK-derived funds and HK-based decision-making to buy/sell financial instruments (CDs, bonds) entirely in established overseas markets (Singapore, London) via correspondent banks.  
  事实：香港银行利用香港来源的资金和香港的决策，完全通过代理银行在成熟的海外市场（新加坡、伦敦）买卖金融工具（CD、债券）。
• Holding: Profits sourced offshore.  
  裁决：利润来源于境外。
• Reasoning: The profit-producing transactions were the purchase and sale of assets outside Hong Kong. The origin of funds and location of decision-making were antecedent/incidental, not the source of the trading profit itself. The court focused on gross profit from the transactions to determine the source. The later enactment of s.15(1)(i) deeming certain interest income as HK-sourced supported the view that such income wasn't originally HK-sourced under s.14.  
  推理：产生利润的交易是在香港境外购买和出售资产。资金的来源和决策的地点是先于/附带的，而不是交易利润本身的来源。法院侧重于交易产生的毛利润来确定来源。后来颁布的第 15(1)(i)条将某些利息收入视为源于香港，这支持了这样一种观点，即根据第 14 条，此类收入最初并非源于香港。

3. CIR v HK-TVB International Ltd (1992):
   税务局诉香港电视广播国际有限公司案 (1992)：

• Facts: HK company acquired rights from HK parent to sub-license films overseas. Granted fixed-fee sub-licences to foreign customers. Activities involved negotiating (sometimes abroad via HK staff), preparing/executing contracts (often involving HK), duplicating/dubbing films (in HK), and dispatching films (from HK).  
  事实：香港公司从香港母公司获得权利，以向海外转授电影许可。向外国客户授予固定费用的转授许可。活动包括谈判（有时通过香港员工在国外进行）、准备/执行合同（通常涉及香港）、复制/配音电影（在香港）以及发送电影（从香港）。
• Holding: Profits sourced in Hong Kong.  
  裁决：利润来源地为香港。
• Reasoning: The taxpayer's business was exploiting the film rights, and the operations central to this exploitation (acquiring the master rights, managing the licensing business, fulfilling the contracts including preparing/sending films) occurred in Hong Kong. Where the sub-licensee used the rights was irrelevant as the taxpayer earned a fixed fee, not a share of the sub-licensee's profits. Arguments that granting the right or forbearing from suit constituted a "service rendered" abroad, or that IP rights had a "situs" abroad like property, were rejected.  
  理由：纳税人的业务是利用电影版权，而这种利用的核心业务（获得母版权利、管理许可业务、履行合同，包括准备/发送电影）发生在香港。子许可方使用这些权利的地点无关紧要，因为纳税人赚取的是固定费用，而不是子许可方利润的分成。认为授予权利或不起诉构成在国外“提供服务”，或者知识产权像财产一样在国外有“所在地”的论点被驳回。

4. Newfair Holdings Ltd v CIR (2022):
   Newfair Holdings Ltd 诉税务局局长 (2022)：

• Facts: BVI company (Newfair) with only HK bank account/registered office, interposed between Dutch group buyer (VBABV) and China-based suppliers for tax efficiency. No HK staff/operations. Contracts negotiated/concluded offshore by overseas personnel. Goods shipped directly China-Europe.  
  事实：英属维尔京群岛公司（Newfair）只有香港银行账户/注册办事处，为了税务效率，它介于荷兰集团买方（VBABV）和中国供应商之间。没有香港员工/运营。合同由海外人员在境外谈判/签订。货物直接从中国运往欧洲。
• Holding: Profits sourced offshore; taxpayers did not carry on business in HK.  
  判决：利润来源于境外；纳税人在香港没有开展业务。
• Reasoning: The profit-generating transactions were the purchase/sale contracts effected outside Hong Kong. The HK bank account operation was incidental/administrative. The suppliers' location and contractual intent were irrelevant factors. The company's role/purpose (interposition for fiscal efficiency) defined what it was, not the operations it performed to earn profit. The court focused on the location of the substantive activities that directly generated the profit.  
  理由：产生利润的交易是在香港境外完成的购买/销售合同。香港银行账户的操作是附带的/行政性的。供应商的所在地和合同意图是不相关的因素。公司的角色/目的（为提高财政效率而进行的介入）定义了它是什么，而不是它为赚取利润而执行的运营。法院关注的是直接产生利润的实质性活动的所在地。