1、目录 1.1 the meaning of international taxation 1.1 the meaning of international taxation 1.1.1 Whats international taxation? 1.1.2 the attribute of international taxation 1.1.3 the connection and difference between international taxation and national taxation 1.2 the nomination of international taxati
2、on 1.2.1 the classifications of international taxation 1.2.2 the impact of tax to international economic activities 1.2.3 the development of international economy and the nomination of international taxation 1.3 the development trend of international taxation 2.1 the types of jurisdictions of income
3、 tax 2.1.1 whats tax jurisdiction? 2.1.2 the present conditions of tax jurisdictions in different countries. 2.2 the judgment norms on inhabitant taxpayer 2.2.1 the judgment norms on resident identity of natural persons 2.2.2 the judgment norms on resident identity of legal entity 2.3 the judgments
4、norms on source places of income 2.3.1 business income 2.3.2 service income 2.3.3 investment income 2.3.4 property income 2.4 the obligation to pay tax between resident and non-resident taxpayer 2.4.1 The obligation to pay tax for resident taxpayers 2.4.2 The obligation to pay tax for non-resident t
5、axpayers 3.1the nomination of international double taxation 3.1.1 Whats international double taxation? 3.1.2 The reasons of international double taxation 3.2the avoidance ways to international double taxation because of overlap of the same tax jurisdictions 3.2.1 The international norms of binding r
6、esident tax jurisdictions 3.2.2 The international norms of binding geographical tax jurisdictions 3.3the exemption ways to international double taxation because of overlap of different tax jurisdictions 3.3.1 tax deduction method 3.3.2 tax allowance method 3.3.3 tax exemption method 3.3.4 tax credit
7、 method 4.1 Whats international tax evasion? 4.1.1 The meaning of tax evasion 4.1.2 Whats international tax evasion? 4.1.3 The causes of international tax evasion 4.2 International tax heaven 4.2.1 Whats international tax heaven? 4.2.2 The types of international tax heaven 4.2.3 The non-tax characte
8、ristics of international tax heaven 4.3 Transfer pricing Whats transfer pricing? 5.1 Main ways of international tax evasion 5.1.1 Transfer profit using transfer pricing 5.1.2 Abuse of international tax treaty 5.1.3 Transfer property using the forms of trust 5.1.4 Organization of internal insurance c
9、ompany 5.1.5 Thin capitalization 5.1.6 Select the useful organization forms of company 5.1.7 Emigrate to avoid being the taxpayer of the country with high tax rate 5.2 Tax planning in transnational corporations 5.2.1 Use the international intermediate share controlled company to evade tax 5.2.2 Use
10、the international intermediate financial company to evade tax 5.2.3 Use the international intermediate trade company to evade tax 5.2.4 Use the international intermediate license company to evade tax 5.3 The tax evasion problems in China of enterprises with foreign investments 5.3.1 The serious cons
11、equence of the problems 5.3.2 The characteristics of tax evasion of enterprises with foreign investment 5.3.3 Main ways of tax evasion of enterprises with foreign investment 6.1 The regulation of transfer pricing 6.1.1The nomination and development of regulation of transfer pricing 6.1.2 The judgmen
12、ts for foreign affiliate 6.2 The rules and ways of reviewing and adjustment on transfer pricing 6.2.1 The rules and ways of reviewing and adjustment on transfer pricing 6.2.2 The norms of reviewing and adjustment for transfer pricing 6.2.3 The adjustment methods for transfer pricing 6.2.4 Double tax
13、ation in adjustment of transfer pricing 6.3.1 whats APA? 6.3.2 the background of nomination of APA 6.3.3 main goals of APA 6.3.4 the interest brought to related parties in APA 6.3.5 what kind of enterprise is applicable for APA? 6.3.6 legal limits for taxpayer to issue APA 6.3.7 the procedure of neg
14、otiation of APA 6.3.8 the limitation of APA 6.4 Principles and reports of transfer pricing in OECD 6.4.1 report of transfer pricing of OECD in 1979 6.4.2 report of transfer pricing of OECD in 1984 6.4.3 report of transfer pricing of OECD in 1995 6.4.4 arguments about profit-split method between Amer
15、ica, Japan and European countries 6.5 The regulations of transfer pricing in China 6.5.1 the primary contents of transfer pricing in China 6.5.2 Chinese management of transaction between related affiliates 6.5.3 problems exit in the regulation of transfer pricing in China 7.1 The law for tax heaven
16、7.1.1 the nomination of laws for tax heaven 7.1.2 the primary contents of laws for tax heaven in every country 7.2 The regulation of treaty shopping 7.2.1 Make the national laws for preventing treaty shopping 7.2.2 Add anti-treaty shopping provisions to the double tax treaties 7.2.3 Be restrict with
17、 the reviewing procedure to the beneficiary of tax agreement 7.3 The laws of restricting thin capitalization 7.4 The laws of restricting immigrant for tax evasion purpose 7.4.1 the measures of restricting immigrant for natural person 7.4.2 the measures of restricting immigrant for legal entity 7.5 T
18、he laws of restricting changing corporation forms to evade tax 7.6 The law of strengthening the administrative management of anti-avoidance tax 7.6.1 strengthen the national tax administrative management 7.6.2 strengthen the double cooperation of multilateral anti-avoidance tax 8.1 International tax
19、 treaties and the nomination of its models 8.1.1 The necessity of international tax treaty 8.1.2 The nomination of international tax treaty 8.1.3 The legal status of international tax treaty 8.2.1 Application scope of international tax treaty 1.Persons involved in treaty 2.Types of tax involved in t
20、reaty 8.3 Main difference between OECD and UN model tax treaties 8.3.1 Scope of permanent establishment 8.3.2 Imposition business revenue of permanent establishment 8.3.3 Levy on revenue of shipment and airline 8.3.4 Levy on dividend 8.3.5 Levy on interest 8.3.6 Levy on royalties 8.3.7 Levy on servi
21、ce income 8.3.8 Regulation of exchanging tax information 9.1 the principles of foreign tax 9.1.1 the principle of preference 9.1.2 the principle of equality 9.1.3 the principle of maximum tax burden 9.2 the preferential measures for tax of developing country 9.2.1 the forms of tax preferential measu
22、res 9.2.2 the conditions of enjoying tax preferential measures 9.3 Problems should be noticed of attracting foreign investment in developing country 10.1 The world coordination of tariff system 10.1.1 the world coordination of tariff rate 10.1.2 the world coordination of reviewing methods of composi
23、tion assessable price 10.2 The world coordination of jurisdictions for domestic commodity 10.2.1 the jurisdiction for the domestic commodity levy 10.2.2 the methods of avoiding double taxation 10.2.3 the refund problems of VAT in China 10.2.4 the principle of consumption place of numerical products
24、10.3 The regional integration of economy and the world coordination of commodity levy 10.3.1 the reasons of regional integration of economy 10.3.2 the status of international coordination for commodity levy in the integration of economy 10.3.3 the coordination of tariff in the integration of economy
25、 10.3.4 the coordination of domestic commodity in the integration of economy Chapter 1 Overview of international taxation 1.1 the meaning of international taxation 1.2 the nomination of international taxation 1.3 the development trend of international taxation 1.1 the meaning of international taxati
26、on 1.1.1 Whats international taxation? 1.1.2 the attribute of international taxation 1.1.3 the connection and difference between international taxation and national taxation 1.1.1 whats international taxation? In generally speaking, international taxation refers to some tax problems and tax environm
27、ents under the condition of opening economy because of two reasons. First, the taxpayers economic activities have expanded to the outside of the boundaries. Second, there exist difference and conflict between the tax laws and regulations in different countries. 1.1.2 the attribute of international t
28、axation As to so much tax environments under the condition of opening economy, the problems of international taxation is in fact referred to the tax relationship between different countries. The tax relationship between countries is just the attribute of international taxation. The tax relationship
29、between countries can be revealed mainly in the next two respects. 1. The tax distribution relationship between different countries. 2. The tax coordination relationship between different countries. (1) Cooperative coordination (2) non-cooperative coordination 1.1.3 the connection and difference bet
30、ween international taxation and national taxation the difference between international taxation and national taxation is as follows. 1.National taxation is a forced collection form based on the state political power, but international taxation is the tax environments and tax relation derived from na
31、tional tax, which is not a forced collection form meanwhile. 2.National tax involves the equity distribution relationship between country and taxpayers, but international taxation involves the tax equity distribution and coordinative relationship between different countries because of the interactio
32、n of different countries tax systems. 3. National tax can be classified as different categories of taxes according to its objects of taxation. As international taxation is not a actual tax form, it has no single categories of taxes. We should pay special attention to the relationship between nationa
33、l tax and international taxation. We cant confuse international taxation with foreign tax. We cant view the taxes levied on the income within boundary from foreign residents and income outside boundary from domestic residents as international taxation. 1.2 the nomination of international taxation 1.
34、2.1 the classifications of international taxation 1.2.2 the impact of tax to international economic activities 1.2.3 the development of international economy and the nomination of international taxation 1.2.1 the classifications of international taxation The classifications of commodity tax 2. The c
35、lassifications of income tax 3. The classifications of property tax The classifications of commodity tax 1.Customs duty (the duty levied on the commodities inside and outside boundary or customs frontier of a country) (1) Import duty (the duty levied on the commodities imported) (2) Export duty (the
36、 duty levied on the commodities exported) (3) Transit duty (the duty levied on the commodities transited) The classifications of commodity tax 2.Internal commodity tax (the tax levied on the commodities or service circulate within country) (1)Sales tax (its concentration is on the business activitie
37、s of selling commodities and rendering service.) (2)Consumption tax (its concentration is on the consumption activities ) The classifications of income tax Individual income tax (1) The classified income tax system (2) The comprehensive income tax system (3) The mixed income tax system 2.Enterprise
38、income tax 3.Withholding income tax The classifications of property tax 1.Tax assessed to property owned by taxpayers (1)Specific property tax (2)General property tax (also called wealthy tax) 2.Tax assessed to property transferred by taxpayers (1) Gift tax (2) Death tax ( settlement tax; inheritanc
39、e tax) 1.2.2 the impact of tax to international economic activities 1.The impact of commodity tax to international taxation (1) Customs duty and international trade (2) Internal commodity tax and international trade 2. The impact of income tax to international investment (1) The influence to interna
40、tional direct investment (2)The influence to international indirect investment 3. The impact of property tax to international investment 1.2.3 the development of international economy and nomination of international taxation 1.The nomination of international coordination to commodity tax. 2. The nom
41、ination of international income tax. 3. The nomination of international property tax. 1.3 the development trend of international taxation 1.In the area of commodity tax, the coordination of VAT and consumption tax will gradually substitute for the coordination of customs duty and will become the cor
42、e of it. 2.In the area of income tax, the tax competition between countries will be more violent. In order to prevent fiscal degradation from happening, it is necessary for United Nations to coordinate different countries capital income tax system. 3.With development of regional international econom
43、y integrations, the regional international tax coordination will have more broader future. 4.Countries will strengthen their collection and administrative corporation to deal with together transnational taxpayers activities for international tax avoidance and tax evasion. 5.With the development of e
44、lectronic commerce, there will be more subjects in area of international taxation which will be settled by countries and international society. New emerging issuance in the area of international taxation with the rapid development of electronic commerce 1.Wether the income source country should levy
45、 on the operation income of foreign sellers in the electronic transactions? 2.There is sometimes, it is difficult to define the characteristics and categories of income in the electronic commerce which bring some difficulties to classify their tax powers between different countries. 3.The transnatio
46、nal taxpayers activities for international tax avoidance and tax evasion will become more hidden. So it is urgent for international society to make the effective methods of preventing it. Problems of thinking 1.Whats the definition of international taxation? Whats its characteristics? 2.Whats the re
47、lationship between international taxation and national taxation? 3.Whats the scope of researching on international taxation? 4.What are the impacts of tax to economic activity? 5.Whats the developing trend of international taxation in the future? Chapter 2 Jurisdictions of income tax 2.1 the types o
48、f jurisdictions of income tax 2.2 the judgments norms on inhabitant taxpayer 2.3 the judgments norms on source places of income 2.4 the obligation to pay tax between resident and non-resident taxpayer 2.1 the types of jurisdictions of income tax 2.1.1 whats tax jurisdiction? 2.1.2 the present condit
49、ions of tax jurisdictions in different countries. 2.1.1 whats tax jurisdiction? Tax jurisdiction is the sovereignty of a country in tax, which means the government can decide on whom to levy, what taxes and how much taxes can levied. The principles of personality and dependency The principle of personality means the government can exercise its political power over all of its domestic citizen and residents. The principle of dependency means the government can exercise its political power in its own air space and territory. As to the levy of in
