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International Taxation Partial Exam

International Taxation (Universitat de Barcelona)

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Partial exam taxation

1. Regarding fiscal residence in Spain which of the following is wrong?

a) Las personas físicas que pasan 183 días en un un año
consideradas residentes
b) Presunción de residencia fiscal para hijos y esposa
c) Extended tax liability of 5 years if you go tax haven
d) Centro de intereses economicos se usa subsidiariamente si el test
de presencia no se cumple

2. Warehouse taxable base

a) Warehouse is not permanent establishment bc they sell nothing
in it
b) Warehouse permanent establishment that does not close
business cycle (real) and its taxable base is always negative
(porque siempre incurre en perdidas y gastos)  falso
c) Arm’s length principle a gastos y ingresos

 si no hay DTA, warehouse is considered a permanent establishment

(tribute 15% o arm’s length principle a gastos y ingresos)
 si hay DTA, warehouse no tribute aqui

3. Spanish Company hires services foreign Company that does not

have DTA with. Pays 350.000€, gastos, salarios trabajadores
desplazados deducibles, materiales deducibles, design of project
made by country of origin (no deducible).
350,000 ingresos – gastos (salarios y materiales)=base imponible
base imponible x 24% = result

4. Una compañía francesa vende acciones a una co. Española que

mainly owns real estate properties in Spain.
When you sell shares you are taxed in residence country but if
shares are from real estate properties you are taxed where the
properties are located
(Anti rule shopping)
We pay taxes in spain bc shares are from real estate properties
located in Spain

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5. Un ciudadano alemán, considerado fiscal resident en Francia y

alemaña, cual de las siguientes es cierta?
a) Criterio decisivo es effective place of management
b) Pais donde tienes vivienda habitual tiene prioridad sobre centro
vital de intereses
c) Existencia de una vivienda permanente en uno de los países has
primacy over center of vital interests
d) Nacionalidad del citizen nunca es relevante

6. Mario loretto opera italiana, hace world tour, ha cantado liceo

Barcelona y ha cobrado 50.000 euros, asumiendo que hay DTA,
tiene que tributar?
Si que tiene que tributar y 19% porque es italiano.
Mario Loretto has to pay taxes in Spain for the 50.000 €

7. Spanish company, distribuye dividendos entre sus shareholders y

uno de ellos compañia Japonesa que tiene el 15%, hay DTA.

Tributa 15% porque hay DTA art.10 MCOECD y tiene menos del 25%
Así que tributa un 15%.
a) No hay withholding tax in spain if holding period excedes 1 year
b) 5% WH tax
c) 25% WH tax
d) none of the previous answers

8. French individual, fiscal resident in france le retienen un 19% de los

intereses del banco que tiene abierto, cuenta bancaria en España. El
banco dice que no sabía que era fiscal resident en España, ha
actuado correctamente el banco?
10% of MCOECD art.11 is for companies, not for yeild of banks. It is
exempted if you provide a certificado de residencia fiscal en el
extranjero.
a) Yes, the bank account holder should have provided a certificate
of residency in france.

9. Juridical double taxation?

a) Same income is taxed twice in the hands of the same tax payer.
b) Same income taxed in hands of different tax payer (economical)
c) Twice according to an anti rule shopping clause

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10. Shared taxation of source income under the model of convention

means that:
a) source country and residence country distribute equally the right
to tax
b) source country can tax the income, and residence country must
provide double taxation relief when taxing world wide income
c) residence country taxes unlimitedly and source country will
provide double taxation relief
d) source country can tax more than…

11. Income obtained in spain through a permanent establishment:

a) Is attributed to the shareholders of the permanent establishment
according to their participation
b) Is taxed in similar way than Spanish resident companies (annual
accrual, etc.)
c) Is taxed differently in accordance with the nature of the income
d) Is attributed to the headquarter using arm’s length principle

12. If there’s DTA, business income is taxed in residence country,

unless?
If operates through a permanent establishment in source country

13. About the possible consideration of an agent as a permanent

establishment,
a) An agent can be considered a PE in domestic legislation
b) an agent can’t be considered a PE under MC OECD
c) It will depend if the agent has a fixed place of business in source
country
d) Both answers a and b are correct

Puede ser considerado si tiene poderes de firma,etc.

14. Respecto al transfer pricing y al arms length principle, when is the

condition of related parties considered real?

a) If they are fiscal resident in two countries that have signed a DTA…
b) When both companies are resident in two EU member states
c) When both companies have the same shareholders with significant
ownership

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15. Leo is an Argentinian football player, he is fiscal resident in

Germany, he owns a property in Spain, a village in Ibiza where he
spends summer holidays and some weekends. The property has a
cadastral value of 300.000 updated in 2014. A possible taxation in
Spanish ground, how he will be taxed?

Extranjero tiene casa en españa que no la renta, es suya, tributa

asi imputación de la renta

1,1% valor cadastral. El tipo  19% porque es fiscal resident en UE

(me da igual si es argentino o de donde sea)

solution  1,1% de 300.000 por 19%

16. Marion is a french woman, fiscal resident in USA, that sells shares
of a spanish Company. Capital gains de shares? Donde tributa?
a) Marion doesn’t have to pay taxes in spain because tax treaties
establish that she must pay taxes in her residence country
b) Does not pay here bc the directives say…
c) Pays in Spain because it comes from a Spanish company.

17. Alfa is a company contracted for putting windows in a skyscraper

established in Bcn. It pays taxes here?
a) Alfa has to pay here if the works duran mas de 6 meses y hay
DTA.
b) Alfa has to pay taxes in any case, bc it is earning business income
from real estate
c) Alfa será considerado residente en españa si los trabajos duran
más de 183 dias
d) None of the previous answers is correct.

 If there’s DTA it is 12 months of works

18. En el contexto de income obtained through a permanent

establishment, interest and royalties paid to the headquarters are
always deductible?
a) No
b) Administrative expenses of the headquarter can never be
deductible (si que se pueden reducir si son con un rational
criteria, functional analysis…)

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c) The permanent establishment must submit its own tax return

(correcta)
d) Options b and c are both correct
(??????)

19. RVD es una compañía Española, en abril de 2016 reparte

dividendos. DTA con todos menos con Perú. Cual es correcta?
Accionistas:
-compañía peruana 40% desde mayo 2015
- compañía francesa 8% desde marzo 2012
- compañía australiana 20%
- compañía italiana 32% desde septiembre 2015

a) RVD tiene que retenerle un 15% a la empresa francesa

b) RVD tiene que retenerle el 5% a la australiana
c) RVD must withhold a 5% to the Italian Company
d) RVD tiene que retener un 5% a la peruana (no hay DTA entonces
seria 19%)

- En España solo con un 5% ya se aplica la directiva

20. Entre los distintos métodos de doublé taxation relief. Cual de los
siguientes es falsa?
a) Credit method respect the fiscal benefits provided by the source
country. (Falso, porque si no pagas impuestos en source
country, en el residence y te dice tu tributa aqui por tu renta
mundial y luego te dejo restarte lo que has pagado fuera. Pero
si no has pagado nada fuera no te favorece: tu pierdes ese
beneficio fiscal)
b) Exemption with progressivity provides less double taxation relief
than pure exemption method.
c) Limitations to deductible foreign tax credit in partial credit
method only applies if tax rate in source country is higher than in
residence country (si tu has pagado mas que lo que tienes que
pagar aqui en residencia, es cuando tienen sentido las
limitaciones del partial credit method, si has pagado menos
pues te dejan restartelo entero)
d) In exemption method, the residence country refuses to tax
foreign income

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21. Mr. Jones, fiscal resident in UK, is thinking of selling its apartment
located in Madrid.
a) Mr. Jones tiene que declarar/reportar en España este capital gain
obtained with the selling of the apartment, according to article
13 of the MC OECD. (cierto, art.13  si tu vendes un immueble,
la capital gain la declaras y tributas en source country, donde
esta el inmueble)
b) El comprador del apartamento tiene que retener un 3% del
selling Price in any case (cierto, en España hay una retención del
3%, del precio de venta, cuando el que vende es un no
residente. Tenga ganancias o tenga perdidas)
c) Mr. Jones tiene que pagar 19% del capital gain of the selling of
the apartment. (cierto.)
d) All the previous options are true

22. In international taxation, the expression Treaty-shopping:

a) It refers to the distribution of the right to establish tax-free
shopping schemes for tax payers
b) It refers to a tax payer taking advantage of the provisions of a tax
treaty without really qualifying for.
c) It refers to a treat between two states when its granted by the
provisions of a tax treaty
d) It refers to the profit of business create under the provisions of a
tax treaty taxed only in residence country unless a permanent
establishment…

Treaty- shopping  significa comprar las normas de un tratado

fiscal cuando en realidad tu no eres residente ni te mereces
ninguno de esos tratados.
Es como el rule shopping, cuando tu intentas disfrazar un tipo de
renta como si fuera otro tipo de renta para comprar esa norma.

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