- 知识产权出版社
- 9787513042352
- 86983
- 2016-09
- F810.42
内容简介
陈卫国所著的《国际税收(英文版)》的研讨对象是具有跨境因素的所得税征管、分配和遵从。这既涉及一国如何设计、应用其国际税收规则并尽量使之与他国的同类规则相协调，也涉及跨境纳税人对各国此类规则所导致的税收权利义务的认知、遵从和相应的自我保护。内容安排上，尤其注意以基本原则和框架为指引，有机引入相关规则并视情加以扼要的深度解析和评价，并在可能时尽量辅以实例或假想范例，从而便利读者更快速、更容易地把握国际税收中的基本原理、基本知识和基本思路，而无惧于实务中某些明细操作的繁琐纷杂和快速变迁。此外，为突显中国视角，本书有专章讨论中国的国际税收规范。
本书较适用于国际经贸、国际商务、国际关系或法律等相关专业相关课程的教学或参考。
本书较适用于国际经贸、国际商务、国际关系或法律等相关专业相关课程的教学或参考。
目录
Chapter 1 Backgrounds
Ⅰ.Imroduction
Ⅱ.Why taxation
Ⅲ.Optimal taxation
Ⅳ.Goals of international tax rules
Ⅴ.Current taxation system of China: an overview
Chapter 2 Tax Treaties and Model Tax Conventions
Ⅰ.Important role of international tax treaties
Ⅱ.Treaty as main source of international laws
Ⅲ.Legal nature and general effect of tax treaties
Ⅳ.Objectives of tax treaties
Ⅴ.Model tax conventions
Ⅵ.Interpretation of tax treaties
Ⅶ.Multilateral conventions or provisions involving tax matters
Ⅷ.Multilateral forums and coordinators on tax matters
Chapter 3 Jurisdiction to Tax
Ⅰ.Introduction
Ⅱ.Categories of 'jurisdiction to tax
Ⅲ.General income tax liabilities under Chinese domestic laws
Ⅳ.Residence rules: defining 'resident
Ⅴ.Resident in Chinese tax laws
Ⅵ.Source rules: determination of ' source jurisdiction' and source taxation
Ⅶ.Source taxation in Chinese laws
Ⅷ.Tax jurisdictions: conclusion
Ⅸ.Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4 Double Taxation and Its Relief
Ⅰ.International double taxation defined
Ⅱ.Causes of IDT
Ⅲ.General approach to relieve double taxation
Ⅳ.Relief mechanism (1).deduction method
Ⅴ.Relief mechanism (2): exemption method
Ⅵ.Relief mechanism (3): credit method
Ⅶ.Tax sparing
Ⅷ.Relief of double taxation under Chinese laws
Chapter 5 Tax Avoidance and Anti-avoidance Rules
Ⅰ.Important terms
Ⅱ.Causes of international tax avoidance
Ⅲ.Balance of tax avoidance and countermeasures: ethics of tax avoidance, and justification of anti-avoidance measures
Ⅳ.Basic elements and ways of tax avoidance
Ⅴ.Overview of anti-avoidance methods
Ⅵ.Thin capitalisation and thin capitalisation rules
Ⅶ.Use of tax deferral and CFC rules
Ⅷ.Transfer pricing and its prevention
Ⅸ.Treaty shopping and anti-shopping clauses
Ⅹ.Hybrid mismatch and anti-hybrid rules
Ⅺ.International tax planning and international coordination
Ⅻ.Special tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax
ⅩⅢ.Conclusion: international tax law framework
Chapter 6 China's International Taxation Administration
Ⅰ.Current taxation system of China: an overview
Ⅱ.General income tax liabilities under Chinese domestic laws
Ⅲ.Resident in Chinese tax laws
Ⅳ.Source taxation in Chinese laws
Ⅴ.Relief of double taxation under Chinese laws
Ⅵ.Special tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax
References
Ⅰ.Imroduction
Ⅱ.Why taxation
Ⅲ.Optimal taxation
Ⅳ.Goals of international tax rules
Ⅴ.Current taxation system of China: an overview
Chapter 2 Tax Treaties and Model Tax Conventions
Ⅰ.Important role of international tax treaties
Ⅱ.Treaty as main source of international laws
Ⅲ.Legal nature and general effect of tax treaties
Ⅳ.Objectives of tax treaties
Ⅴ.Model tax conventions
Ⅵ.Interpretation of tax treaties
Ⅶ.Multilateral conventions or provisions involving tax matters
Ⅷ.Multilateral forums and coordinators on tax matters
Chapter 3 Jurisdiction to Tax
Ⅰ.Introduction
Ⅱ.Categories of 'jurisdiction to tax
Ⅲ.General income tax liabilities under Chinese domestic laws
Ⅳ.Residence rules: defining 'resident
Ⅴ.Resident in Chinese tax laws
Ⅵ.Source rules: determination of ' source jurisdiction' and source taxation
Ⅶ.Source taxation in Chinese laws
Ⅷ.Tax jurisdictions: conclusion
Ⅸ.Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4 Double Taxation and Its Relief
Ⅰ.International double taxation defined
Ⅱ.Causes of IDT
Ⅲ.General approach to relieve double taxation
Ⅳ.Relief mechanism (1).deduction method
Ⅴ.Relief mechanism (2): exemption method
Ⅵ.Relief mechanism (3): credit method
Ⅶ.Tax sparing
Ⅷ.Relief of double taxation under Chinese laws
Chapter 5 Tax Avoidance and Anti-avoidance Rules
Ⅰ.Important terms
Ⅱ.Causes of international tax avoidance
Ⅲ.Balance of tax avoidance and countermeasures: ethics of tax avoidance, and justification of anti-avoidance measures
Ⅳ.Basic elements and ways of tax avoidance
Ⅴ.Overview of anti-avoidance methods
Ⅵ.Thin capitalisation and thin capitalisation rules
Ⅶ.Use of tax deferral and CFC rules
Ⅷ.Transfer pricing and its prevention
Ⅸ.Treaty shopping and anti-shopping clauses
Ⅹ.Hybrid mismatch and anti-hybrid rules
Ⅺ.International tax planning and international coordination
Ⅻ.Special tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax
ⅩⅢ.Conclusion: international tax law framework
Chapter 6 China's International Taxation Administration
Ⅰ.Current taxation system of China: an overview
Ⅱ.General income tax liabilities under Chinese domestic laws
Ⅲ.Resident in Chinese tax laws
Ⅳ.Source taxation in Chinese laws
Ⅴ.Relief of double taxation under Chinese laws
Ⅵ.Special tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax
References
