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chjurisdictiontota税收管辖权A.Introduction大家应该也有点累了，稍作休息LearnedHand(1872-1961),Judge,U.S.CourtofAppealsGregoryv.Helvering,293U.S.465(1935),wasalandmarkdecisionbytheUnitedStatesSupremeCourtconcernedwithU.S.incometaxlaw.Thecaseiscitedaspartofthebasisfortwolegaldoctrines:thebusinesspurposedoctrineandthedoctrineofsubstanceoverform.B.DefiningResidenceForexampleAcaseU.S.Citizenshipisonestepbeyondpermanentresidence(GreenCard).USCitizenshipgivestheindividualthemaximumrightsavailableintheUnitedStates.UnitedStatescitizensmayalsofinditadvantageoustouseaU.S.passportwhentravelingabroad.MostUnitedStatescitizensacquiredcitizenshipbybirth,butpersonsborninothercountriesmayapplytobecomeU.S.citizens.Thisprocessiscalled"Naturalization".IITlawofP.R.China(2)Theplace-of-managementtest:(fiscaldomicile)Disadvantage:Itislesscertaininitsapplication.Practicaltestsincludethelocationofthecompany’sheadofficeortheplacewheretheboardofdirectorsmeet.Advantage:Itiseasilyexploitedfortaxavoidancereasons.(Caseonpage19)Inpractice,(1)Onlyplace-of-incorporationtest:Denmark,Egypt,France,Sweden,Thailand,U.S.(2)Onlyplace-of-managementtest:Malaysia,Mexico,Singapore(3)Boththetwotests:Canada,Germany,India,England,Switzerland,Spain,Portugal,Norway,NewZealandAnothercaseEnterpriseIncomeTaxLawoftheP.R.ofChinaC.SourceJurisdictionArticle5SourceofIncomeThesourcestatealwayshastheprimaryrighttotaxincomefromatransaction.supplementArticle6ChapterReview
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