International Taxation

Author: Xu Xinyan
Publisher:
Publish Date: 2005-03-01
Features: International taxation holds a very important position in the entire fiscal and tax theory system. With the increasing trend of global economic integration, cross-border operations have become a major characteristic of the contemporary world economy, making it essential to understand and apply the basic knowledge and theories of international taxation. This book systematically introduces the basic concepts and theories of international taxation, the fundamental principles and rules for handling international tax relationships, and elaborates in detail on issues such as tax sovereignty, international double taxation, international tax avoidance and anti-avoidance, and international tax agreements. It also explores new trends in international taxation that have emerged in recent years, such as e-commerce taxation, by combining these developments with the book's content. The book is divided into five parts and 11 chapters. During the writing process, the author attempts to appropriately combine theory with practice, striving for a novel system, a reasonable structure, and concise language, while referencing numerous literature sources and incorporating new research findings in the field of international taxation. This book is primarily intended for use as a textbook for undergraduate and college-level finance and economics, as well as management majors offering "International Taxation" courses. It can also serve as a training material and reference for working professionals.