TITLE	Supreme Court Decision 2015Du2710 Decided February 28, 2018¡¼Revocation of Notice of Income Amount Change¡½ [full Text]
Summary
[1] In cases where a domestic corporation, including a domestic place of business of a foreign corporation, borrows money from a foreign controlling shareholder, whether, in principle, the interest paid in relation to the excess amount borrowed falls under dividend income (affirmative) Standard for determining whether to acknowledge a source country¡¯s right to tax, as dividend income, the interest paid in relation to the excess amount borrowed under the applicable tax treaty If such interest paid constitutes another type of income (e.g., interest income), rather than dividend income, under the relevant tax treaty, whether that classification serves as the basis for either acknowledging the source country¡¯s right to tax or setting the applicable limited tax rate (affirmative) [2] In cases where the amount that a domestic corporation borrowed from a foreign controlling shareholder exceeds a certain ratio of investment in equity interests by the foreign controlling shareholder, whether that domestic corporation (withholding agent) is liable to withhold, as corporate tax, a certain amount of interest paid in relation to the excess amount borrowed on the date of receiving a notice of change in income amount (negative)

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