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  3. • Read the article below about international taxation.• In most of the lines 41

• Read the article below about international taxation.• In most of the lines 41

游客2025-05-30  1
问题 • Read the article below about international taxation.
• In most of the lines 41--52 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.
• If a line is correct, write CORRECT on your Answer Sheet.
• If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.
　　　　　　　　　　　　　　　International Taxation
   CORRECT  Double Dipping refers to the exploitation of favourable tax rules
BY  in source and residence by countries to double up on tax
41  benefits. For example, varying treatment of a financial lease as to
42  either a purchase and loan, or as an operating buying lease, can result
43  in two countries treating two separate taxpayers as for the
44  owner of equipment, and as entitled to depreciation and
45  interest deductions, and with tax incentives. For developing countries,
46  the best approach one is to limit benefits of investment incentives to
47  equipment used in the country. Treaty shopping is that the use
48  of interposed companies in a treaty country to obtain the
49  benefits of tax in treaties for an investment between two countries
50  without a tax of treaty or with a less favourable tax treaty. An MNE
51  resident in a country without a treaty with a developing country can
52  incorporate a subsidiary in another (treaty) country, and on route investments through the subsidiary entitling it to the tax benefits and other protections of the treaty. Consequently, countries should ensure uniformity in treaties in their main elements, and may wish to use domestic or treaty provisions to limit treaty shopping. [br]
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