No.PZ2018091705000053
Wang is a Country A citizen and working in Country B. Country A claims residence jurisdiction and Country B claims source jurisdiction. The tax rate is 35% and 40% in Country A and Country B. Tax liability under exemption method is:
A 0.4
B 0.35
C 0.61
解析 A is correct.
考点：Double taxation
解析：在exemption method下，residence jurisdiction的国家对本国公民在境外赚取的收入免税，相当于本国公民只需在收入来源地交纳税费，即40%.
老师请问这道题目，如果如果在收入来源地的税率是35%，最终是35%，还是40%？
