International Taxation

Author: Luo Hongbin
Publisher:
Publish Date: 2004-10-16
Features: International taxation is a relatively new discipline that has developed in recent decades and holds a very important position in the entire fiscal and taxation theory system. With the increasing internationalization of world economic development, cross-border operations have become a major characteristic of the current global economy. Accompanying this are international double taxation, international tax evasion and avoidance, international tax competition and cooperation, and other international tax issues, which have gradually become top priorities for countries and international organizations to address. How to protect national tax rights and interests, how to enable domestic multinational taxpayers to obtain more of the profits they deserve, and how to participate in creating a favorable international tax environment are all issues explored in this book. This book incorporates the latest research findings in international taxation and attempts to appropriately combine theory with practice, striving for a novel system, reasonable structure, clear organization, and concise language to facilitate understanding and memorization. When explaining major international taxation theories, it analyzes and discusses them in the context of China's international taxation practices, making it highly practical and instructive. In addition to serving as a textbook for finance and taxation majors and other economic majors in higher education institutions, this book can also be used as a self-study and training resource for tax professionals and other economic management personnel.