国际税收

Chapter 1　Introduction to International Taxation　1.1　What is International Taxation?　1.2　Essential Elements of International Taxation　1.3　Tax Principles in an International Environment　1.4　The Role of Supra-national Organizations　1.5　Cross-border Enforcement of Taxes　Reading Material　ReferencesChapter 2　Tax Jurisdiction　2.1　Tax Jurisdiction of the Concept and Principles to Determine　2.2　Residence Jurisdiction　2.3　Source Jurisdiction　Reading Material　ReferencesChapter 3　International Double Taxation　3.1　International Double Taxation　3.2　Causes of International Double Taxation　3.3　Needs and Ways for Elimination of Double Taxation　3.4　Double Taxation Avoidance Agreements　Reading Material　ReferencesChapter 4　Rules to Constrain Tax Jurisdiction　4.1　Rules to Constrain Residence Jurisdiction　4.2　Rules to Constrain Source Jurisdiction　Reading Material　ReferencesChapter 5　Methods for Elimination of Double Taxation　 5.1　Methods in Common Use　 5.2　Direct Credit and In Lieu of Credit　 5.3　Credit ]imitation　 5.4　Indirect Credit Method　 5.5　China's Practice in International Double Taxation Relief　 5.6　Tax Sparing Credit　 Reading Material　 ReferencesChapter 6　International Tax Avoidance　6.1　International Tax Avoidance and Evasion　6.2　International Tax Avoidance Methods　6.3　Treaty Shopping　6.4　Where Are the Tax Havens?　Reading Material　ReferencesChapter 7　Transfer Pricing　7.1　Associated Enterprise and Transfer price　7.2　Transfer pricing rules　7.3　Advance Pricing Agreement (APA)　Reading Material　ReferencesChapter 8　International Anti-Avoidance Measures　8.1　Introduction　8.2　Anti-avoidance measures　ReferencesChapter 9　Tax Treaty　9.1　Goal of Tax Treaty　9.2　Origin of Model Convention　9.3　How a Tax Treaty Is Constructed　9.4　Exchange of Information and Mutual Assistance　9.5　When a Treaty Is Applicable?　9.6　How the Treaty Will Terminate?　Reading Material　ReferencesAppendix　1. MODEL CONVENTION WITH RESPECT TO TAXES　　　ON INCOME AND ON CAPITAL　2. ARTICLES　OF THE UNITED NATIONS MODEL　　　DOUBLE TAXATION CONVENTION BETWEEN　　　DEVELOPED AND DEVELOPING COUNTRIES

　　《国际税收(普通高等学校精品课系列教材)》根据近几年国内外国际税收领域发生的变化以及我国财税部门出台的一些国际税收方面的政策法规进行了研究，使其内容更加充实和“与时俱进”。《国际税收(普通高等学校精品课系列教材)》主要是对外国税收抵免和受控外国公司部分进行了详细的描述，并增加了一些避税和反避税的案例。