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5: International Organizations involved In International Tax – United Nations

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1. Finally, since the 1970s, the UN has been involved in international tax issues by developing a model tax convention for tax treaties between developed and developing countries.

2. The UN Model Convention is the responsibility of the United Nations Committee of Experts on International Cooperation in Tax Matters (the UN Committee of Experts), which succeeded the UN Group of Experts that developed the original UN Model Convention in 1980.

3. The first UN model Convention, the UN Model Double Taxation Convention between Developed and Developing Countries (UN Model Convention), was issued in 1980 and has been revised in 2001, 2011, 2017, and most recently in 2021.

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1. 最后,自20世纪70年代,联合国就开始参与国际税收问题,为发达国家和发展中国家之间的税收条约制定一个税收协定范本 [model tax convention]。

2. 《联合国协定范本》由联合国国际税务合作专家委员会 (联合国专家委员会)负责,该委员会是接替1980年制定最初《联合国协定范本》的联合国专家组的。

3. 第一个联合国协定范本 –《联合国关于发达国家和发展中国家之间避免双重征税的协定范本》(联合国协定范本)于1980年出具,并在2001年、2011年、2017年以及最近的2021年进行了修订。

#税法之道博大精深,#建议大家深度学习

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#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

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