国际税收 法律教材 陈卫国 著
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作者陈卫国 著
出版社知识产权出版社
ISBN9787513042352
出版时间2016-09
版次1
装帧平装
开本16开
页数430页
字数564千字
定价68元
货号xhwx_1201408382
上书时间2021-11-29
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目录：
chapter 1backgrounds
i introduction
ii why taxation
iii optimal taxation
iv goals of international tax rules
v current taxation system of china: an overview ［=§ 6 i］
chapter 2tax treaties and model tax conventions
i important role of international tax treaties
ii treaty as main source of international laws
iii legal nature and general effect of tax treaties
iv objectives of tax treaties
v model tax conventions
vi interpretation of tax treaties
vii multilateral conventions or provisions involving tax matters
viii multilateral forums and coordinators on tax matters
chapter 3jurisdiction to tax
i introduction
ii categories of ‘jurisdiction to tax’
iii general ine tax liabilities under chinese domestic laws［=§ 6 ii］
iv residence rules: defining ‘resident’
v resident in chinese tax laws ［=§ 6 iii］
vi source rules: determination of ‘source jurisdiction’ and source taxation
vii source taxation in chinese laws ［=§ 6 iv］
viii tax jurisdictions: conclusion
ix bilateral modes helpful to resolve conflicts of jurisdictions
chapter 4double taxation and its relief
i international double taxation defined
ii causes of idt
iii general approach to relieve double taxation
iv relief mechanism (1): deduction method
v relief mechanism (2): exemption method
vi relief mechanism (3): credit method
vii tax sparing
viii relief of double taxation under chinese laws ［=§ 6 v］
chapter 5tax avoidance and anti-avoidance rules
i important terms
ii causes of international tax avoidance
iii balance of tax avoidance and countermeasures: ethics of tax avoidance, and justification of anti-avoidance measures
iv basic elements and ways of tax avoidance
v overview of anti-avoidance methods
vi thin capitalisation and thin capitalisation rules
vii use of tax deferral and cfc rules
viii transfer pricing and its prevention
ix treaty shopping and anti-shopping clauses
x hybrid mismatch and anti-hybrid rules
(international) tax planning and international coordination
i spe tax adjustments under chinese laws: anti-avoidance rules on enterprise ine tax ［=§ 6 vi］
ii conclusion: international tax law framework
chapter 6chinas international taxation administration
i current taxation system of china: an overview ［=§ 1 v］
ii general ine tax liabilities under chinese domestic laws［=§ 3 iii］
iii resident in chinese tax laws ［=§ 3 v］
iv source taxation in chinese laws ［=§ 3 vii］
v relief of double taxation under chinese laws ［=§ 4 viii］
vi spe tax adjustments under chinese laws: anti-avoidance rules on enterprise ine tax ［=§ 5 i］
references
内容简介：
本教材察了体现于众多税收条约和靠前的连贯一致的靠前税收体系，以及其作为靠前重要组成部分的路径，无论是基于条约还是基于惯例。其实践内涵还在于：各国不能任意它们喜欢的靠前税收规则，而只能在靠前税收体系的背景下运作。当靠前随时间的迁移发生变化时，这个体系也会同样发生变化。因此，单边行动虽然不是没有可能，但是也会受到，各国通常都不愿采取违反这个体系基本准则的单边行动，阐释了靠前税收体系的结构，也详尽分析了美国税如何体现其根本准则。
作者简介：
陈卫国，靠前关系学院副教授、硕士生导师，2002年11月至2005年1月，厦门大学系博士后；2005年2月至2007年1月，密歇根大学学院访问学者；2007年4月至6月，台湾地区大学学院访问教授。代表作品有：税基础理论（合著）、美国联邦税收程序、基本原则论纲。
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