In accordance with permanent establishment principle in a double taxation agreement, which of the following countries can collect tax on the profit income from permanent establishment ( )
A. Country of the place where a permanent establishment is located
B. Country of residence of the company to which the permanent establishment belongs
Country of the place where the payer of the operating income of the permanent establishment is located
D. Country of the place where the business property of the permanent establishment is located
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In accordance with the personal income tax and enterprise income tax laws, which of the following are the criteria for determining resident taxpayer status in China ( )
A. the domicile of natural persons
B. the residence of natural persons
C. the place of head offices of legal person
D. the place of the actual administration of legal person
Which of the following options are elements of legal international double taxation ( )
A. a natural person of foreign nationality
B. two taxing countries
C. the same period of taxation
D. both countries collect taxes during the same period
In accordance with the taxation jurisdiction in the source place, which of the following should have the income tax collected ( )
A. Income of a non-resident taxpayers obtained from a third country
B. Income of a taxpayer resident of a third country obtained in the territory
C. Various income of the inhabitants of the other party to the double taxation agreement obtained from the territory
D. The income that has a relationship with the permanent establishment institute of a non-resident taxpayer and obtained outside the territory
In the various measures to eliminate international double taxation, which of the following cannot address international double taxation completely ( )
A. Direct limit tax credit
B. Tax exemption method
C. Sparing credit
D. Indirect limit tax credit
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