Research on International Income Tax Law

Author: Liu Jianwen
Publisher:
Publish Date: 2000-03-01
Features: International Income Tax Law and Legal Values: The Legal Definition of International Income Tax Law; The Legal Value of International Income Tax Law; The Subject and Object Issues of International Income Tax Law: Residents and Non-residents under International Income Tax Law; Taxable Income under International Income Tax Law; Special Expense Deductions under International Income Tax Law; Issues of Chinese Residents and Taxable Income; International Double Taxation Issues: The Legal Definition of International Double Taxation; Causes of International Double Taxation; Legal Approaches to Avoiding International Double Taxation; Legal Measures to Avoid International Double Taxation; China's International Double Taxation Issues. International Tax Evasion Issues: Legal Analysis of International Tax Evasion; International Tax Planning; Transfer Pricing Tax System; Tax Shelter Countermeasures Tax System; Abuse of International Tax Agreements; China's International Tax Evasion Issues; The Formation of International Income Tax Coordination Issues; Implementation of International Income Tax Coordination; Comparison and Critique of OECD Model and UN Model; China's International Tax Agreement Issues. International Income Tax Law Facing the 21st Century: Prospects for International Income Tax Law; Improvement of China's Income Tax Law