国际税收
国际税收封面图

国际税收

王莹, 申燕, 主编

出版社:中国财政经济出版社

年代:2014

定价:45.0

书籍简介:

本书旨在突出以下两个结合:其一为国际惯例与中国现实的结合。中国正成为全球第三次经济浪潮的主角,任何国际惯例的援引和实施都必须及时反映和体现中国国情。其二为理论与实践的结合。国际税收是一门实务性相当强的课程,经典的案例、严谨的推断将使课程更富有吸引力。

书籍目录:

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

内容摘要:

  《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。

书籍规格:

书籍详细信息
书名国际税收站内查询相似图书
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出版地北京出版单位中国财政经济出版社
版次1版印次1
定价(元)45.0语种英文
尺寸24 × 18装帧平装
页数 466 印数

书籍信息归属:

国际税收是中国财政经济出版社于2014.4出版的中图分类号为 F810.42 的主题关于 国际税收-高等学校-教材-英文 的书籍。