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国际税收【2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载】

国际税收
  • 葛夕良，郑建编著 著
  • 出版社： 杭州：浙江工商大学出版社
  • ISBN：9787517815150
  • 出版时间：2016
  • 标注页数：289页
  • 文件大小：47MB
  • 文件页数：299页
  • 主题词：国际税收－高等学校－教材－英文

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图书目录

Chapter 1 Bases for International Tax：Jurisdiction Taxation1

A．Overview of Taxation in the United States2

B．Overview of Taxation in the Republic of Ireland15

C．Comparison Tables of Tax Features in Different Jurisdictions in the World23

D．Questions for Further Consideration43

Chapter 2 International Income Taxation44

A．Income Tax44

B．International Income Taxation51

C．Questions for Further Consideration59

Chapter 3 Tax Residence Issue60

A．Significance of Residence for Tax Purposes60

B．Outline of Definitions of Residence for Tax Purposes60

C．Tax Residence in the United Kingdom61

D．Tax Residence for Individuals in Germany63

E．Comparison of Residence Standards for Particular Jurisdictions63

F．China's SAT Issues Guidance on Tax Residence Status of Chinese Controlled Offshore Companies71

G．Certification of Resident Status in Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion72

H．Questions for Further Consideration76

Chapter 4 Income Source Jurisdiction and Rules77

A．General Theory77

B．Income Source Rules in United States80

C．Source Rules in China90

D．Income Source Tests in Germany93

E．Questions for Further Consideration97

Chapter 5 International Double Taxation and Relief99

A．General Theory99

B．Relief from International Double Taxation101

C．International Double Taxation Treaty or Agreement105

D．Calcaulation Examples for Relief of International Double Taxation Arising from Residence Source Conflict：Simple Examples109

E．Foreign Tax Credit in USA117

F．Questions for Further Consideration118

Chapter 6 International Tax Avoidance and Tax Haven119

A．Tax Avoidance and Tax Evasion119

B．International Tax Avoidance and Tax Haven121

C．Tax Haven127

D．Questions for Further Consideration153

Chapter 7 International Transfer Pricing and Rules154

A．Introduction to Concepts Definition154

B．General Tax Principles of Transfer Pricing Rules155

C．Specific Transfer Pricing Rules in the United States166

D．Specific Tax Rules in OECD169

E．Specific Tax Rules in China170

F．Questions for Further Consideration171

Chapter 8 Controlled Foreign Corporation and Rules173

A．Why Need CFC Rules？173

B．Basic Mechanisms174

C．Subpart F Rules in United States175

D．CFC Rules in United Kingdom176

E．CFC Rules in Germany177

F．CFC Regulations in Italy177

G．CFC Rules in Japan and Other Countries178

H．CFC Rules in China—from Special Tax Adjustments Rules179

I．Other Anti-Deferral Measures181

J．Questions for Further Consideration181

Chapter 9 Thin CapitaIization and Rules183

A．Thin Capitalization：General Theories183

B．Thin Capitalization Rules in China185

C．Thin Capitalization Rules in United States190

D．Brazil Introduces Thin Capitalisation Rules198

E．Questions for Further Consideration199

Chapter 10 International Tax Treaty200

A．History of Two Model Tax Conventions201

B．The UN Model Tax Convention as Compared with the OECD Model Tax Convention-Current Points of Difference：Examples204

C．Main Contents of a Typical Treaty207

D．Tax Treaty Shopping ＆Anti-Tax Treaty Shopping211

E．German Anti-Tax Treaty Shopping Rules213

F．Questions for Further Consideration214

Chapter 11 International Tax Competition and Harmonization215

A．International Tax Competition215

B．Tax Harmonization222

C．Questions for Further Consideration223

Chapter 12 International Taxation under Electronic Commerce224

A．Global Trends of Electronic Commerce224

B．Overview of Tax Issues226

C．Direct Tax Issues Addressed by the OECD229

D．Questions for Further Consideration242

Selected References244

Appendix A．English Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoid ance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income247

Appendix B．Chinese Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoid-ance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income266

Appendix C．Taxation in the People's Republic of China277

Appendix D．Sample Test Paper and Keys284

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