Tax Q4 PQ - Knowledge Point Index (Focus on Q4 Area: Individual Taxation)
税务 Q4 PQ - 知识点索引（重点关注第四季度领域：个人税务）

• Scenario: Individual resident in R working temporarily (<183 days) in S for R employer with no PE in S; salary paid by R employer. (See Q1 Schmidt)
  情景：R 国居民临时在 S 国为 R 国雇主工作（<183 天），R 国雇主在 S 国没有常设机构；工资由 R 国雇主支付。（参见 Q1 Schmidt）

• Key Concepts: Employment Income, Source vs. Residence Rights, 183-Day Rule Exception Fully Met.
  关键概念：雇佣收入、来源地管辖权与居住地管辖权、完全符合 183 天规则例外情况。
• DTA Article(s): Art 15(1), Art 15(2) (Conditions a, b, c met).
  DTA 条款：第 15 条第 1 款，第 15 条第 2 款（条件 a、b、c 已满足）。
• Related Lecture(s): L6 (Individuals), L1 (Residence).
  相关讲座：L6（个人），L1（居住地）。
• Exam Area: Q4 Area.  考试范围：Q4 范围。

• Scenario: Individual resident in R performing brief independent consulting in S with no fixed base. (See Q1 Schmidt)
  情景：R 国的居民在 S 国进行简短的独立咨询，没有固定基地。（参见 Q1 施密特）

• Key Concepts: Independent Personal Services (as Business Profits under 2017 MTC), PE Requirement for Source Taxation, Absence of PE.
  关键概念：独立个人劳务（作为 2017 MTC 下的营业利润）、源泉地征税的常设机构要求、无常设机构。
• DTA Article(s): Art 7(1), Art 5. (Alternative: Art 21).
  税收协定条款：第 7(1) 条，第 5 条。（替代条款：第 21 条）。
• Related Lecture(s): L6 (Individuals), L4 (PE), L5 (Characterization).
  相关讲座：L6（个人），L4（常设机构），L5（性质划分）。
• Exam Area: Q4 Area.  考试范围：Q4 范围。

• Scenario: Individual potentially resident in both R and S under domestic law; owns home in R, rents year-round in S; family in R, work/clients mainly in S; roughly equal time split over years but more days in S in the specific year. (See Q7 Rossi)
  情形：根据国内法，个人可能同时是 R 国和 S 国的居民；在 R 国拥有住房，在 S 国全年租房；家人在 R 国，工作/客户主要在 S 国；多年来时间分配大致相等，但特定年份在 S 国的天数更多。（参见 Q7 Rossi）

• Key Concepts: Dual Residence, Treaty Residence Determination, Tie-breaker Rules Sequence (Permanent Home likely inconclusive, COVI likely inconclusive, Habitual Abode likely decisive).
  关键概念：双重居民身份，税收协定居民身份确定，打破僵局规则顺序（永久住所可能无法确定，重要利益中心可能无法确定，习惯性居所可能起决定作用）。
• DTA Article(s): Art 4(2) (esp. (a), (b), (c)).
  DTA 条款：第 4(2)条（特别是(a)、(b)、(c)项）。
• Related Lecture(s): L1 (Residence), L6 (Individuals).
  相关讲座：L1（居民身份），L6（个人）。
• Exam Area: Q4 Area.  考试区域：第四季度区域。

• Scenario: Individual resident in R, has PE (freelance studio) in R (also S), earns income from R clients via R PE. (See Q7 Rossi)
  情形：R 国的个体居民，在 R 国（也包括 S 国）有常设机构（自由工作室），通过 R 国的常设机构从 R 国客户处获得收入。（参见 Q7 Rossi）

• Key Concepts: Business Profits, Residence State Taxation, Source State Taxation (where PE exists).
  关键概念：营业利润、居民国税务、来源国税务（常设机构所在地）。
• DTA Article(s): Art 7(1).
  税收协定条款：第 7(1)条。
• Related Lecture(s): L6 (Individuals), L4 (PE).
  相关讲座：L6（个人），L4（常设机构）。
• Exam Area: Q4 Area.  考试范围：第四部分。

• Scenario: Individual resident in R earns fees for freelance work performed physically in S, but likely without creating a PE in S. (See Q7 Rossi)
  情形：R 国的个人居民在 S 国从事自由职业工作并赚取费用，但可能不会在 S 国设立常设机构。（参见 Q7 Rossi）

• Key Concepts: Business Profits, Source State Taxing Right dependent on PE, PE Analysis (Fixed Place).
  关键概念：营业利润，取决于常设机构的来源国征税权，常设机构分析（固定场所）。
• DTA Article(s): Art 7(1), Art 5(1).
  税收协定条款：第 7(1)条，第 5(1)条。
• Related Lecture(s): L6 (Individuals), L4 (PE).
  相关讲座：L6（个人），L4（常设机构）。
• Exam Area: Q4 Area.  考试范围：Q4 范围。

• Scenario: Individual resident in R receives interest from bank in S. (See Q7 Rossi, Q5 Wang)
  情形：R 国的居民个人从 S 国的银行获得利息。（参见 Q7 Rossi，Q5 Wang）

• Key Concepts: Interest Income, Shared Taxing Rights, Source State Limitation (WHT rate), Beneficial Ownership (BO), PE Exception.
  关键概念：利息收入、税收分享权、来源国限制（预提税率）、实益所有权（BO）、PE 例外。
• DTA Article(s): Art 11(1), Art 11(2), Art 11(4).
  税收协定条款：第 11(1)条、第 11(2)条、第 11(4)条。
• Related Lecture(s): L5 (Passive Income/BO), L6 (Individuals).
  相关讲座：L5（被动收入/BO）、L6（个人）。
• Exam Area: Q4 Area / Q3 Area (BO).
  考试范围：Q4 范围/Q3 范围（BO）。

• Scenario: Dual Residence claimed; individual retains permanent home in R (family lives there), rents apartment in S for fixed term contract; spends >183 days in S, visits R frequently. (See Q2 Dubois)
  情形：声称双重居住地；个人在 R 国保留永久住所（家人居住于此），在 S 国租用公寓以履行定期合同；在 S 国居住超过 183 天，频繁访问 R 国。（参见 Q2 Dubois）

• Key Concepts: Dual Residence, Treaty Residence Determination, Tie-breaker Rules (Permanent Home likely decisive).
  关键概念：双重居住地，条约居住地确定，打破僵局规则（永久住所可能起决定性作用）。
• DTA Article(s): Art 4(2) (esp. (a)).
  DTA 条款：第 4(2)条（特别是(a)项）。
• Related Lecture(s): L1 (Residence), L6 (Individuals).
  相关讲座：L1（居住地），L6（个人）。
• Exam Area: Q4 Area.  考试区域：第四季度区域。

• Scenario: Individual resident in R works >183 days in S; paid by S resident employer. (See Q2 Dubois)
  场景：R 国个人在 S 国工作超过 183 天；由 S 国居民雇主支付。（参见 Q2 Dubois）

• Key Concepts: Employment Income, Source State Right to Tax, Art 15(2) exception conditions NOT met (Presence & Employer).
  关键概念：雇佣收入、来源国征税权、第 15(2)条例外情况不满足（存在与雇主）。
• DTA Article(s): Art 15(1), Art 15(2) (conditions a & b not met).
  税收协定条款：第 15(1)条、第 15(2)条（条件 a 和 b 不满足）。
• Related Lecture(s): L6 (Individuals).
  相关讲座：L6（个人）。
• Exam Area: Q4 Area.  考试范围：Q4 范围。

• Scenario: Individual resident in R receives Director's fees from company resident in S for meetings held in S. (See Q2 Dubois)
  情景：R 国的个人居民因在 S 国举行的会议而从 S 国的公司获得董事费。（参见 Q2 Dubois）

• Key Concepts: Director's Fees Taxing Rights (allocated to company's residence state).
  关键概念：董事费征税权（分配给公司居住国）。
• DTA Article(s): Art 16.  税收协定条款：第 16 条。
• Related Lecture(s): L6 (Individuals).
  相关讲座：L6（个人）。
• Exam Area: Q4 Area.  考试范围：第四题范围。

• Scenario: Individual resident in R receives Dividends from company resident in S. (See Q2 Dubois)
  情景：R 国的居民个人从 S 国的居民公司获得股息。（参见 Q2 杜波依斯）

• Key Concepts: Dividend Taxing Rights (Residence state and Source state), Source state WHT limit (if applicable), BO. (Note: if R=S, only that state taxes).
  关键概念：股息征税权（居住国和来源国），来源国预提所得税限额（如果适用），实益拥有人。(注：如果 R=S，则只有该国征税)。
• DTA Article(s): Art 10.  税收协定条款：第 10 条。
• Related Lecture(s): L5 (Passive Income/BO), L6 (Individuals).
  相关讲座：L5（被动收入/实益拥有人），L6（个人）。
• Exam Area: Q4 Area / Q3 Area (BO).
  考试范围：Q4 范围/Q3 范围（实益拥有人）。

• Scenario: Application of Exemption with Progression DTR method by Residence State. (See Q2 Dubois, Q7 Rossi)
  情形：居住国适用累进免税法。(参见杜布瓦问答 2，罗西问答 7)
  

• Key Concepts: Double Tax Relief, Exemption Method, Progression Rule calculation.
  关键概念：双重征税减免、免税法、累进规则计算。
• DTA Article(s): Art 23A (esp. Para 1 & 3).
  税收协定条款：第 23A 条（特别是第 1 款和第 3 款）。
• Related Lecture(s): L7 (FTC concepts).
  相关讲座：L7（外国税收抵免概念）。
• Exam Area: Q4 Area (and others).
  考试区域：第四季度区域（及其他）。

• Scenario: Offshore Indirect Transfer (OIT): R resident sells shares in offshore HoldCo deriving value (>50%) from immovable property in S via S-OpCo. (See Q3 Tanaka)
  情景：境外间接转让（OIT）：R 居民出售境外控股公司（HoldCo）的股份，该控股公司的价值（>50%）来源于 S 通过 S-OpCo 的不动产。（参见第三季度田中案例）

• Key Concepts: Capital Gains, OIT, Domestic Anti-Avoidance (GAAR/RCP), Treaty Permission via Land-Rich Clause.
  关键概念：资本利得、境外间接转让、国内反避税（一般反避税规则/实际控制人规定）、通过土地增值条款实现的条约许可。
• DTA Article(s): Art 13(4) (or equivalent), interaction with domestic rules (e.g., Bulletin 7).
  税收协定条款：第 13 条第 4 款（或等同条款），与国内规则的互动（例如，第 7 号公告）。
• Related Lecture(s): L6 (Capital Gains/OIT/GAAR).
  相关讲座：L6（资本收益/OIT/一般反避税规则）。
• Exam Area: Q4 Area / Q2 Area (Structures).
  考试范围：第四季度范围/第二季度范围（结构）。

• Scenario: Artiste (resident A) performs in B, payment made to Management Company (resident C). (See Q4 Global Star)
  情景：艺人（居民 A）在 B 地演出，报酬支付给管理公司（居民 C）。（参见第四季度全球明星）

• Key Concepts: Artiste Income, Source State Right to Tax, Look-through rule for payments to third party entity.
  关键概念：艺人收入、来源国征税权、支付给第三方实体的穿透规则。
• DTA Article(s): Art 17(1), Art 17(2).
  税收协定条款：第 17 条第 1 款，第 17 条第 2 款。
• Related Lecture(s): L6 (Individuals).
  相关讲座：L6（个人）。
• Exam Area: Q4 Area.  考试范围：Q4 范围。

• Scenario: Individual resident in R due to Domicile under domestic law despite working/living abroad long-term but returning mid-year. (See Q5 Wang)
  情景：由于国内法规定的住所而在 R 居住的个人，尽管长期在国外工作/生活，但在年中返回。（参见 Q5 王）

• Key Concepts: Residence Determination (Domestic Law Domicile principle vs. Treaty tie-breakers if needed).
  关键概念：居住地确定（国内法住所原则 vs. 条约关系断裂规则，如果需要）。
• DTA Article(s): Art 4(1), potentially Art 4(2).
  DTA 条款：第 4(1)条，可能为第 4(2)条。
• Related Lecture(s): L1 (Residence), L6 (Individuals).
  相关讲座：L1（居住地），L6（个人）。
• Exam Area: Q4 Area.  考试区域：第四季度区域。

• Scenario: Individual works >183 days in S, paid by R employer, but costs fully reimbursed (+ markup) by S subsidiary. (See Q8 Chen)
  情形：个人在 S 工作>183 天，由 R 雇主支付工资，但费用由 S 子公司全额报销（+加价）。（参见陈问答 8）

• Key Concepts: Employment Income, Art 15(2) exception fails (Presence >183 days), Art 15(2)(c) 'Borne By' analysis with cost recharge.
• DTA Article(s): Art 15(1), Art 15(2) (conditions a & c not met).
• Related Lecture(s): L6 (Individuals).
• Exam Area: Q4 Area.

• Scenario: Stock options exercised, gain attributable to employment service performed in source country. (See Q8 Chen)

• Key Concepts: Characterization (Employment Income vs. Capital Gain), Allocation/Sourcing of gain based on service period, Application of Art 15.
• DTA Article(s): Art 15 (primary), possibly Art 13 (less likely).
• Related Lecture(s): L6 (Individuals).
• Exam Area: Q4 Area.

• Scenario: Retired diplomat (X national) becomes resident of Y, receives pension from X government for past service. (See Q6 Li)

• Key Concepts: Government Pension vs. Private Pension, Exclusive taxing right of paying state unless specific exception applies (residence AND nationality in other state).
• DTA Article(s): Art 19(2).
• Related Lecture(s): L6 (Individuals).
• Exam Area: Q4 Area.

• Scenario: Resident of Y receives Royalties sourced in X (OECD 2017 MTC context). (See Q6 Li)

• Key Concepts: Royalties, Exclusive Residence State Taxation (OECD 2017), BO, PE Exception.
• DTA Article(s): Art 12(1), Art 12(3).
• Related Lecture(s): L5 (Passive Income/BO), L6 (Individuals).
• Exam Area: Q4 Area / Q3 Area (BO).

• Scenario: Resident receives Lottery winnings from a third country. (See Q11 Dubois)

• Key Concepts: Characterization of unusual income, Other Income rule (exclusive residence state taxation under OECD).
• DTA Article(s): Art 21(1).
• Related Lecture(s): L6 (Individuals).
• Exam Area: Q4 Area.

• Scenario: Sale of PE business assets (movable property) vs. Sale of unrelated personal investment shares in source country. (See Q9 Lundgren)

• Key Concepts: Capital Gains allocation based on asset type (PE assets vs. Other Property), PE concept.
• DTA Article(s): Art 13(2) vs. Art 13(5).
• Related Lecture(s): L6 (Capital Gains), L4 (PE).
• Exam Area: Q4 Area.

• Scenario: Application of 183-day rule considering "any 12-month period commencing or ending in the fiscal year concerned", where presence straddles tax years. (See Q10 Müller)

• Key Concepts: Employment Income, Detailed application of 183-day presence test timing rule.
• DTA Article(s): Art 15(2)(a).
• Related Lecture(s): L6 (Individuals).
• Exam Area: Q4 Area.

• Scenario: Applying Credit Method DTR, specifically calculating the credit limitation. (See Q10 Müller, Q8 Chen, Q9 Lundgren)

• Key Concepts: DTR - Credit Method, Ordinary Credit Limitation Formula/Calculation.
• DTA Article(s): Art 23B.
• Related Lecture(s): L7 (FTC).
• Exam Area: Q4 Area (and others requiring DTR).

• Scenario: Applying Exemption Method DTR, distinguishing simple exemption vs. progression, and handling switch-to-credit for passive income. (See Q7 Rossi, Q2 Dubois, Q6 Li - latter showing when DTR not needed)

• Key Concepts: DTR - Exemption Method, Progression Rule, Art 23A(2) switch-to-credit for Art 10/11. Understanding when DTR applies (only if double taxing rights exist).
• DTA Article(s): Art 23A (Paras 1, 2, 3).
• Related Lecture(s): L7 (FTC concepts).
• Exam Area: Q4 Area (and others requiring DTR).