12: The International Double Taxation – Legal

The International Double Taxation – Legal - PDF

104. The International Double Taxation – Legal

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1. Two basic concepts that are also essential reasons/causes of international juridical double taxation are at the heart of international taxation concerns.

👉 The terms "source" and "residence" are used to describe these two concepts.

👉 Both concepts are derived from laws in domestic tax legislation that discriminate between non-residents and residents.

2. The first type of taxpayers has a limited nexus (relationship) with the country in issue, but the income they receive will have an economic link to the country in question and will originate there.

👉 This government desires to tax this person, but only on the income that originated there (that has a source in this country)

👉 this is known as source taxation, and it is also known as restricted tax obligation. 3. Residents, on the other hand, have a close personal and economic relationship (nexus) with the country in the issue. 👉 The government generally taxes the worldwide income of this type of taxpayer. 👉 A practice is known as worldwide taxation, and sometimes known as unrestricted tax obligation. 4. Double taxation can occur in different situations due to the adoption of different tax policies.

5. Foreign-sourced income received in Malaysia will be taxed from January 1, 2022. The announcement was made during the tabling of Budget 2022 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 两个基本概念，是国际司法双重征税的基本原因，也是国际税收问题的核心所在： 👉 这两个概念分别被"来源地"和 "居住地"这两个词用以描述。 👉 这两个概念都是国内税收立法用来对非居民和居民进行区分的法规。 2. 第一种类型的纳税人与有关国家 [假设 M 国] 的关系有限，但他们获得的收入却与有关国家 [M 国] 有经济联系，并源自那里。 👉 这个国家的政府 [M 国] 希望对这类型的个人征税，但只对源自该国 [M 国] 的收入（在 M 国有收入来源）征税 👉 这被称为来源地管辖权，也被称为限制性纳税义务。 3. 另一方面，“居民” [Residents] 则与有关国家有密切的个人和经济关系（联系）。 👉 政府一般会对这类型的纳税人的全球收入征税。

👉 这种做法被称为全球征税，有时也被称为不受限制的纳税义务。 4. 双重征税可以因为采取不同的税收政策，在不同情况下发生。 5. 从2022年1月1日起，在马来西亚获得的来源自国外的收入将被征税。这是在提交2022年预算案时，政府所作出的宣布］ #税法之道博大精深，#建议大家深度学习 🌸🌸🌸🌸🌸🌸🌸🌸🌸🌸 #InternationalTax #国际税收系列 1. Issue No. 103/2021: Finance Bill 2021 Highlights – No more Exemption on Foreign Sourced Income remitted to Malaysia [2021年财政法案亮点 – 源自外国汇入马来西亚的收入，不再获得豁免] https://lnkd.in/eCS24pA3 2. What Is International Tax? [什么是国际税收] https://lnkd.in/eiuiC4f4 3. International Organizations involved In International Tax - OECD [涉及国际税收的国际组织 - 经合组织] https://lnkd.in/e_uDSM-S 4. International Organizations involved In International Tax - G 20 [涉及国际税收的国际组织 - G 20] https://lnkd.in/ehZnNjwh 5. International Organizations involved In International Tax - G20/OECD Inclusive Framework, World Bank Group & IMF [涉及国际税收的国际组织] https://lnkd.in/eKdW5UdE 6. International Organizations involved In International Tax - The UN [涉及国际税收的国际组织] https://lnkd.in/ermXNTq2 7. Residence Jurisdiction vs. Source Jurisdiction [来源地管辖权 vs. 居民管辖权] https://lnkd.in/eCit6_dc 8. Jurisdiction to Tax – The logic behind "Source Jurisdiction / Territorial Concept." [税收管辖区 - "来源地管辖权"背后的逻辑] https://lnkd.in/eyp-SY_k 9. Jurisdiction to Tax – The logic behind "Residence Jurisdiction." [税收管辖区 - "居民地管辖权"背后的逻辑] https://lnkd.in/eyzTrxpN 10. The Principle of Territorial-Residence Jurisdiction [属地兼属人管辖原则] https://lnkd.in/ehXXBXmd 11. Special Income Remittance Programme to Malaysian Residents – No more Exemption on Foreign Sourced Income remitted to Malaysia [马来西亚居民收入汇款特别计划 – 源自外国汇入马来西亚的收入，不再获得豁免] https://lnkd.in/ez4bpY3W 12. Double Taxation vs. Double Non-Taxation [双重征税 vs. 双重不征税] https://lnkd.in/etfYgkXK 13. Legal International Double Taxation [法律性国际双重征税] https://lnkd.in/e8zX9kP2 14. Methods used by Resident Countries to Cope with Double Taxation [居民国应对双重征税的方法] https://lnkd.in/e77aSCnE 15. Economic International Double Taxation [经济性国际双重征税] https://lnkd.in/ewWDxjZ3 16. Income Tax Treatment of Pensions (Provident Fund) [退休金或公积金@所得税处理] https://lnkd.in/eJVNzteR 17. Defining Residence [居民身份@界定] https://lnkd.in/eHfK49iB 18. An Individual’s Tax Residence under s 7(1)(a) ITA 1967 [1967年所得税法令第7(1)(a)条 @ 居民身份] https://lnkd.in/eJHAdE_D 19. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 [1967年所得税法令第7(1)(b)条 @ 居民身份] https://lnkd.in/eT5HcfWH 20. An Individual’s Tax Residence under s 7(1)(b) ITA 1967 -Temporary Absences [1967年所得税法令第7(1)(b)条 @ 居民身份 - - 暂时性不在] https://lnkd.in/erW_Jxwd 21. Tax Residence under s 7(1)(c) ITA 1967 [1967年所得税法令第7(1)(c)条 @ 居民身份] https://lnkd.in/eMw82gE9 22. Tax Residence under s 7(1)(d) ITA 1967 [1967年所得税法令第7(1)(d)条 @ 居民身份] https://lnkd.in/eeYZy7Nq 23. Tax Residence under s 7(1A)ITA 1967 - A ‘day.’ [1967年所得税法令第7(1A)条 @ 居民身份: 一天的定义] https://lnkd.in/eS4JVgCr 24. Move to tax Foreign-Sourced Income in Malaysia is not a surprise [马来西亚对源自国外的收入征税 的举措并不令人意外] https://lnkd.in/e-kqYmuq 25. Special Income Remittance Programme to Malaysian Residents [源自外国汇入马来西亚的收入 特别报税方案] https://lnkd.in/eqhVhXda 26. Work on board, e.g. as a sailor, Subject to Tax? [在船上工作，如水手 中 Tax 吗] https://lnkd.in/ee6bgchw 27. Work onboard - Deeming Provisions of Employment Income [船员 - 就业收入认定条款 ] https://lnkd.in/eZv55cdV 28. What Exactly is Considered a Taxable Remittance: 1 - Introduction [究竟什么才会被认为是”应税汇款”: 1 – 概述] https://lnkd.in/eKVzZqeQ 29. What Exactly is Considered a Taxable Remittance: 2 - Definition & Examples of Remittances [究竟什么才会被认为是”汇兑”: 2 – "汇兑”的定义及例子] https://lnkd.in/ewmKMjC5 30. What Exactly is Considered a Taxable Remittance: 3 - How do I know What Income or Gains I Have Remitted? [究竟什么才会被认为是”汇兑”: 3 – 我如何知道 我汇兑了哪些收入或收益?] https://lnkd.in/esiM6_ZX 31. What Exactly is Considered a Taxable Remittance: 4 - Should I Remit or Not? [究竟什么才会被认为是”汇兑”: 4 – 我是否应该汇兑?] https://lnkd.in/exSEf5nq 32. Tax Residents to be exempted from tax on the foreign-sourced income until Dec 31, 2026 [税务居民源自国外的收入将被免征税至2026年12月31日] https://lnkd.in/eAu5rcJK 33. Termination of Special Income Remittance Program [最新消息 - 源自海外收入特别汇款计划] https://lnkd.in/euW8CJzm 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 #当你以我们的视频及刊物上的内容作为税务事务处理的参考时，你需要： ✅ 查询相关资料是否依然合时、准确和完整；和 ✅ 寻求本身独立的专业意见，因为各别案例所涉及的范围和层面皆不同。 When you apply the content in our videos and publications as a reference, you need to: 🅾️ check the information contained therein, whether it’s up-to-date, accurate and complete, and 🅾️ seek your independent professional advice because the scope and extent involved in each case are different. 🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳🌳 👉 Stay in touch with us 1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Instagram ✍ http://tiny.cc/rojzrz 4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy