International taxation

Author: Yuan Xinli
Publisher:
Publish Date: 2000-09-17
Features: This book systematically introduces the basic concepts and theories of international taxation, the principles and rules for handling international tax relationships, and elaborates in detail on issues such as international tax sovereignty, international double taxation, international tax avoidance and evasion, and international tax agreements. It dedicates separate chapters to legal and economic double taxation in international double taxation and the use of transfer pricing by related enterprises in international tax avoidance, aiming to provide readers with a deeper understanding of these key issues in international taxation. The book's features include innovative structural design, thorough reasoning, up-to-date references, and clear and concise language.