International Taxation

Author: Li Zhihui
Publisher:
Publish Date: 2006-12-01
Features: The book consists of eleven chapters, covering main topics such as fundamental concepts of international taxation, tax jurisdiction, international double taxation and its mitigation system, international tax agreements, tax havens, tax sheltering models and countermeasures, international tax evasion, avoidance, and leakage and their anti-avoidance measures, tax evasion and leakage issues, tax treatment of transfer pricing for internationally affiliated enterprises, the principle of non-discrimination in taxation, international tax coordination, and trends and developments in international taxation. In terms of writing methodology, the book combines normative and empirical analysis, theory and practice, strives to reflect the latest research findings both domestically and internationally, tracks China's economic reform practices, and aims to achieve a comprehensive system, rich content, integration of Chinese and Western perspectives, and strong practicality. The book can serve as a textbook for majors such as public finance and taxation, international business management, international trade, international finance, international economic law, and international accounting law in ordinary universities and colleges. It can also be used as a reference for high-level compound talent training in China's tax system and other professionals interested in international taxation.