International Tax Law

Author: Liao Yixin
Publisher:
Publish Date: 2001-06-01
Features: As a new discipline in the process of formation and development, international tax law has many areas of content that need to be further strengthened and explored, and its theoretical system also needs to be further recognized and improved. Based on our understanding of the concept, nature, and scope of international tax law, this book is arranged in the following way in terms of research content and system: The book is divided into 13 chapters. Chapter 1, Introduction, focuses on the historical background, reasons, and explanations for the emergence and development of international tax law, as well as the discussion of basic theoretical issues such as the concept, objects of regulation, characteristics, purpose, and principles of international tax law. Chapter 2 provides a specialized analysis of tax sovereignty and its manifestations of personal and territorial nature in income tax and general property tax, which is the basic premise for further research and resolution of a series of contradictions in international tax legal relationships. Chapters 3 and 4 respectively elaborate on the basic content and main practical problems of China's current personal income tax legal system and foreign-related enterprise income tax legal system. Chapter 5, International Double Taxation, analyzes and discusses the causes, manifestations, and harmful nature of this core issue that international tax law aims to resolve. Chapter 6 provides a general overview of the historical evolution, basic structure, and main content of international tax agreements, which are the main components of the international legal sources of international tax law. It also focuses on discussing general legal issues such as the scope of effectiveness, interpretation rules, and the relationship between domestic tax laws of contracting states of tax treaties. From Chapter 7 to Chapter 10, we study in separate chapters the specific connotations and application issues of the coordination principles for taxing rights conflicts in international tax agreements regarding cross-border business income, cross-border labor income, cross-border investment income, cross-border real estate income, and property income. We strive to clarify these coordination rules in international tax agreements as clearly and accurately as possible, the scope and extent of the limitations on the taxing rights that contracting states' domestic tax laws claim to exercise, and their mutual connection and coordination with relevant domestic tax law provisions. Chapter 11 analyzes and evaluates the methods and effects of eliminating international double taxation adopted by resident countries in international tax practice, such as the exemption method and the credit method. It focuses on studying the scope and conditions of application, the calculation of credit limits, and the impact and significance of tax treaty shopping. The 12th chapter of this book discusses the research on international tax evasion and avoidance in the field of income tax and its legal control issues, with a focus on an in-depth and detailed analysis of the of cross-border affiliated enterprises engaging in international tax avoidance through internal transfer pricing, which is a common difficult issue of concern to tax authorities in various countries. The last chapter of this book explores international tax disputes and their resolution mechanisms, focusing on analyzing the domestic and international legal levels of resolving international tax disputes.