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 nning 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
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