International taxation

Author: Charles I. Kohn (USA)
Publisher:
Publish Date: July 1, 2003
Features: Joining the World Trade Organization marks the entry of China's economy into a new era of development—a globalized business era. The flow of talent in business and law will become globalized, talent evaluation standards will internationalize, and education must keep pace with global development. The commercial society has long been depicted by Marx as a complex and intricate machine, with law being the mechanism that maintains its operation. Law is not merely about moral and justice principles, nor is it solely the fair doctrines of moral teachings, but rather a highly practical and specific technical expertise. Taxation is a significant and intricate issue faced by multinational corporations today. This book begins with an introduction to the nature of taxation and its exemptions and reductions, then explores the status of U.S. corporate income tax and non-corporate income tax, as well as techniques for inter-company pricing and avoiding double taxation. Engaging examples, detailed annotations, and intuitive charts provide readers with practical guidance. This book offers rich materials for learning and research, showcasing the perspectives of professionals on international taxation and facilitating readers' understanding of the latest developments in this field.