International taxation

Author: Yang Bin
Publisher:
Publish Date: 2003-07-24
Features: International taxation is an inevitable field of economics and law arising from economic internationalization and globalization. It primarily studies how to achieve fair tax burden distribution in cross-border economic activities. This book mainly elaborates on the rules and management methods of international taxation systems. It includes the following main contents:
A detailed comparative study of the determination rules for resident status of individuals and corporations under different legal systems, as well as the different tax systems of partnerships and their international tax coordination rules.
A systematic explanation of the specific determination rules for general types of permanent establishments, agent-based permanent establishments, and permanent establishments in e-commerce.
A comprehensive discussion on the source determination rules for non-resident income and the international conventions on tax authority allocation.
An exploration of the causes of international double taxation, an analysis of the main methods to avoid double taxation, and a comparative study of foreign tax credit systems in major countries.
An examination of the characteristics, specific methods, and special manifestations of international tax evasion and avoidance in China, as well as an overview of the strategies employ to prevent tax evasion, with special emphasis on anti-abuse of international tax agreements, anti-capital rules, anti-harmful tax competition policies, and controlled foreign company (CFC) laws.
A comprehensive and systematic analysis and comparison of the transfer pricing adjustment regulations and specific methods of the United States and OECD.
An elaboration on the connotations of the principle of national treatment and the policy choices for foreign-related tax policies.
This book not only aims to provide students with new knowledge in international taxation but also strives to clarify the rules and approaches for problem-solving while teaching, thereby enhancing students' analytical and problem-solving skills. Through the study of this book and the creative teaching of instructors, students will be equipped with the qualities needed to handle complex international tax issues and engage in legislative work.
This book is suitable as a textbook for international taxation courses in colleges and universities, as well as a reference for research in the field of international taxation. For financial accountants and tax professionals, it is an equally valuable reference book.