International Taxation (Case Study Series)

Author: Kensen
Publisher:
Publish Date: 2003-07-01
Features: Joining the World Trade Organization marks the entry of China's economy into a new era of development—an era of internationalized business. The flow of talent in business and law will become globalized, talent evaluation standards will internationalize, and education must keep pace with global development. The commercial society has long been depicted by Marx as a complex and intricate machine, with law being the mechanism that maintains its operation. Law is not merely about the principles of morality and justice, nor is it solely the fair doctrines of ethical teachings, but also a practical and precise specialized technology. Taxation is an important and complex issue faced by multinational corporations today. This book begins with the nature of taxation and its exemptions and reductions, introducing the status of corporate income tax and non-corporate income tax in the United States, as well as techniques for inter-company pricing and avoiding double taxation. It provides readers with practical guidance through engaging examples, detailed annotations, and intuitive charts. This book offers rich materials for learning and research, showcasing the perspectives of professionals on international taxation, making it convenient for readers to stay updated on the latest developments in this field.