国际税收英文讲义

1、目录1.1 the meaning of international taxation1.1 the meaning of international taxation1.1.1 Whats international taxation?1.1.2 the attribute of international taxation1.1.3 the connection and difference between international taxation and national taxation1.2 the nomination of international taxation1.2.

2、1 the classifications of international taxation1.2.2 the impact of tax to international economic activities1.2.3 the development of international economy and the nomination of international taxation1.3 the development trend of international taxation2.1 the types of jurisdictions of income tax2.1.1 w

3、hats tax jurisdiction?2.1.2 the present conditions of tax jurisdictions in different countries.2.2 the judgment norms on inhabitant taxpayer2.2.1 the judgment norms on resident identity of natural persons2.2.2 the judgment norms on resident identity of legal entity2.3 the judgments norms on source p

4、laces of income2.3.1 business income2.3.2 service income2.3.3 investment income2.3.4 property income2.4 the obligation to pay tax between resident and non-resident taxpayer2.4.1 The obligation to pay tax for resident taxpayers2.4.2 The obligation to pay tax for non-resident taxpayers3.1the nominatio

5、n of international double taxation3.1.1 Whats international double taxation?3.1.2 The reasons of international double taxation3.2the avoidance ways to international double taxation because of overlap of the same tax jurisdictions3.2.1 The international norms of binding resident tax jurisdictions3.2.

6、2 The international norms of binding geographical tax jurisdictions3.3the exemption ways to international double taxation because of overlap of different tax jurisdictions3.3.1 tax deduction method3.3.2 tax allowance method3.3.3 tax exemption method3.3.4 tax credit method4.1 Whats international tax

7、evasion?4.1.1 The meaning of tax evasion4.1.2 Whats international tax evasion?4.1.3 The causes of international tax evasion4.2 International tax heaven4.2.1 Whats international tax heaven?4.2.2 The types of international tax heaven4.2.3 The non-tax characteristics of international tax heaven4.3 Tran

8、sfer pricing Whats transfer pricing?5.1 Main ways of international tax evasion5.1.1 Transfer profit using transfer pricing5.1.2 Abuse of international tax treaty5.1.3 Transfer property using the forms of trust5.1.4 Organization of internal insurance company5.1.5 Thin capitalization5.1.6 Select the u

9、seful organization forms of company5.1.7 Emigrate to avoid being the taxpayer of the country with high tax rate5.2 Tax planning in transnational corporations5.2.1 Use the international intermediate share controlled company to evade tax5.2.2 Use the international intermediate financial company to eva

10、de tax5.2.3 Use the international intermediate trade company to evade tax5.2.4 Use the international intermediate license company to evade tax5.3 The tax evasion problems in China of enterprises with foreign investments5.3.1 The serious consequence of the problems5.3.2 The characteristics of tax eva

11、sion of enterprises with foreign investment5.3.3 Main ways of tax evasion of enterprises with foreign investment6.1 The regulation of transfer pricing6.1.1The nomination and development of regulation of transfer pricing6.1.2 The judgments for foreign affiliate 6.2 The rules and ways of reviewing and

12、 adjustment on transfer pricing6.2.1 The rules and ways of reviewing and adjustment on transfer pricing6.2.2 The norms of reviewing and adjustment for transfer pricing6.2.3 The adjustment methods for transfer pricing6.2.4 Double taxation in adjustment of transfer pricing6.3.1 whats APA?6.3.2 the bac

13、kground of nomination of APA6.3.3 main goals of APA6.3.4 the interest brought to related parties in APA6.3.5 what kind of enterprise is applicable for APA?6.3.6 legal limits for taxpayer to issue APA6.3.7 the procedure of negotiation of APA6.3.8 the limitation of APA6.4 Principles and reports of tra

14、nsfer pricing in OECD6.4.1 report of transfer pricing of OECD in 19796.4.2 report of transfer pricing of OECD in 19846.4.3 report of transfer pricing of OECD in 19956.4.4 arguments about profit-split method between America, Japan and European countries6.5 The regulations of transfer pricing in China

15、6.5.1 the primary contents of transfer pricing in China6.5.2 Chinese management of transaction between related affiliates6.5.3 problems exit in the regulation of transfer pricing in China7.1 The law for tax heaven7.1.1 the nomination of laws for tax heaven7.1.2 the primary contents of laws for tax h

16、eaven in every country7.2 The regulation of treaty shopping7.2.1 Make the national laws for preventing treaty shopping7.2.2 Add anti-treaty shopping provisions to the double tax treaties7.2.3 Be restrict with the reviewing procedure to the beneficiary of tax agreement7.3 The laws of restricting thin

17、 capitalization7.4 The laws of restricting immigrant for tax evasion purpose7.4.1 the measures of restricting immigrant for natural person7.4.2 the measures of restricting immigrant for legal entity7.5 The laws of restricting changing corporation forms to evade tax7.6 The law of strengthening the ad

18、ministrative management of anti-avoidance tax7.6.1 strengthen the national tax administrative management7.6.2 strengthen the double cooperation of multilateral anti-avoidance tax8.1 International tax treaties and the nomination of its models8.1.1 The necessity of international tax treaty8.1.2 The no

19、mination of international tax treaty8.1.3 The legal status of international tax treaty8.2.1 Application scope of international tax treaty1.Persons involved in treaty2.Types of tax involved in treaty8.3 Main difference between OECD and UN model tax treaties8.3.1 Scope of permanent establishment8.3.2

20、Imposition business revenue of permanent establishment8.3.3 Levy on revenue of shipment and airline8.3.4 Levy on dividend8.3.5 Levy on interest8.3.6 Levy on royalties8.3.7 Levy on service income8.3.8 Regulation of exchanging tax information9.1 the principles of foreign tax9.1.1 the principle of pref

21、erence9.1.2 the principle of equality9.1.3 the principle of maximum tax burden9.2 the preferential measures for tax of developing country9.2.1 the forms of tax preferential measures9.2.2 the conditions of enjoying tax preferential measures9.3 Problems should be noticed of attracting foreign investme

22、nt in developing country10.1 The world coordination of tariff system10.1.1 the world coordination of tariff rate10.1.2 the world coordination of reviewing methods of composition assessable price10.2 The world coordination of jurisdictions for domestic commodity10.2.1 the jurisdiction for the domesti

23、c commodity levy10.2.2 the methods of avoiding double taxation 10.2.3 the refund problems of VAT in China10.2.4 the principle of consumption place of numerical products10.3 The regional integration of economy and the world coordination of commodity levy 10.3.1 the reasons of regional integration of

24、economy10.3.2 the status of international coordination for commodity levy in the integration of economy10.3.3 the coordination of tariff in the integration of economy10.3.4 the coordination of domestic commodity in the integration of economyChapter 1 Overview of international taxation1.1 the meaning

25、 of international taxation1.2 the nomination of international taxation1.3 the development trend of international taxation1.1 the meaning of international taxation1.1.1 Whats international taxation?1.1.2 the attribute of international taxation1.1.3 the connection and difference between international

26、taxation and national taxation1.1.1 whats international taxation? In generally speaking, international taxation refers to some tax problems and tax environments under the condition of opening economy because of two reasons. First, the taxpayers economic activities have expanded to the outside of the

27、 boundaries. Second, there exist difference and conflict between the tax laws and regulations in different countries.1.1.2 the attribute of international taxation As to so much tax environments under the condition of opening economy, the problems of international taxation is in fact referred to the

28、tax relationship between different countries. The tax relationship between countries is just the attribute of international taxation. The tax relationship between countries can be revealed mainly in the next two respects.1. The tax distribution relationship between different countries.2. The tax coo

29、rdination relationship between different countries.(1) Cooperative coordination(2) non-cooperative coordination1.1.3 the connection and difference between international taxation and national taxation the difference between international taxation and national taxation is as follows.1.National taxatio

30、n is a forced collection form based on the state political power, but international taxation is the tax environments and tax relation derived from national tax, which is not a forced collection form meanwhile.2.National tax involves the equity distribution relationship between country and taxpayers,

31、 but international taxation involves the tax equity distribution and coordinative relationship between different countries because of the interaction of different countries tax systems.3. National tax can be classified as different categories of taxes according to its objects of taxation. As interna

32、tional taxation is not a actual tax form, it has no single categories of taxes. We should pay special attention to the relationship between national tax and international taxation. We cant confuse international taxation with foreign tax. We cant view the taxes levied on the income within boundary fr

33、om foreign residents and income outside boundary from domestic residents as international taxation.1.2 the nomination of international taxation1.2.1 the classifications of international taxation1.2.2 the impact of tax to international economic activities1.2.3 the development of international economy

34、 and the nomination of international taxation1.2.1 the classifications of international taxation The classifications of commodity tax2. The classifications of income tax3. The classifications of property taxThe classifications of commodity tax1.Customs duty (the duty levied on the commodities inside

35、 and outside boundary or customs frontier of a country)(1) Import duty (the duty levied on the commodities imported)(2) Export duty (the duty levied on the commodities exported)(3) Transit duty (the duty levied on the commodities transited)The classifications of commodity tax2.Internal commodity tax

36、 (the tax levied on the commodities or service circulate within country)(1)Sales tax (its concentration is on the business activities of selling commodities and rendering service.)(2)Consumption tax (its concentration is on the consumption activities )The classifications of income tax Individual inc

37、ome tax(1) The classified income tax system(2) The comprehensive income tax system(3) The mixed income tax system2.Enterprise income tax3.Withholding income taxThe classifications of property tax1.Tax assessed to property owned by taxpayers(1)Specific property tax(2)General property tax (also called

38、 wealthy tax)2.Tax assessed to property transferred by taxpayers(1) Gift tax(2) Death tax (settlement tax; inheritance tax)1.2.2 the impact of tax to international economic activities1.The impact of commodity tax to international taxation(1) Customs duty and international trade(2) Internal commodity

39、 tax and international trade2. The impact of income tax to international investment(1) The influence to international direct investment(2)The influence to international indirect investment3. The impact of property tax to international investment1.2.3 the development of international economy and nomi

40、nation of international taxation1.The nomination of international coordination to commodity tax.2. The nomination of international income tax.3. The nomination of international property tax.1.3 the development trend of international taxation1.In the area of commodity tax, the coordination of VAT and

41、 consumption tax will gradually substitute for the coordination of customs duty and will become the core 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 coordin

42、ate different countries capital income tax system.3.With development of regional international economy integrations, the regional international tax coordination will have more broader future.4.Countries will strengthen their collection and administrative corporation to deal with together transnation

43、al taxpayers activities for international tax avoidance and tax evasion.5.With the development of electronic 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 taxati

44、on with the rapid development of electronic commerce1.Wether the income source country should levy 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 b

45、ring some difficulties to classify their tax powers between different countries.3.The transnational 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 think

46、ing1.Whats the definition of international taxation? Whats its characteristics?2.Whats the relationship 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

47、international taxation in the future?Chapter 2 Jurisdictions of income tax2.1 the types of jurisdictions of income tax2.2 the judgments norms on inhabitant taxpayer2.3 the judgments norms on source places of income2.4 the obligation to pay tax between resident and non-resident taxpayer 2.1 the types

48、 of jurisdictions of income tax2.1.1 whats tax jurisdiction?2.1.2 the present conditions 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 t

49、axes can levied. The principles of personality and dependencyn The principle of personality means the government can exercise its political power over all of its domestic citizen and residents.n The principle of dependency means the government can exercise its political power in its own air space an

50、d territory.n As to the levy of income tax, according to the principle of dependency, the government has the power to levy on all of income earned within the boundary without considering the person who gets the income is the resident or foreigner.According to the principles of personality and depend

51、ency, tax jurisdiction s can be classified into three categories.1.Geographical tax jurisdiction, which is also called source places tax jurisdiction, means the government will exercise its taxing power over all of income earned within its boundary.2.Resident tax jurisdiction means the government ca

52、n exercise its taxing power over all of income earned by the residents who are specified in its tax law, including natural persons and legal entity.3.Citizen tax jurisdiction means the government will exercise its taxing power over the income earned by the citizen who has its nationality.2.1.2 the p

53、resent conditions of tax jurisdiction in different countries Since tax jurisdictions belong to the states sovereignty, every country which owns sovereignty has the power to select the type of tax jurisdiction which is suitable for it based on its own countrys condition.2.2 the judgment norms on inha

54、bitant taxpayer2.2.1 the judgment norms on resident identity of natural persons2.2.2 the judgment norms on resident identity of legal entity2.2.1 the judgment norms on resident identity of natural persons For natural persons, resident is a counter concept with respect to visitor and travelers. If a

55、man is a resident of a country, he has lived in the country for a long time. He is not a transit traveler who visits or is going to live in the country for a short time.The judgment norms on resident identity of natural person include:1.Domicile norms: it is a concept in civil law which means ones f

56、ixed or permanent living place.2.Residence norms: In practice, residence means generally ones living place where he has lived for so long time but he is not going to live there permanently.3. Stay time norms: As regulated in so many countries, if a person stays actually in the a country for a long t

57、ime in excess of the stated time in a fiscal year although he has no domicile or residence in this country, he is viewed also as this countrys resident.The difference between domicile and residence1.Domicile is the permanent living place for a person, but residence is only the living place for a person temporally because of some reasons.2.Domicile involves generally some intention which means a person plans to make some place as his permanent living place. Residence refers to a fact which means someone has lived in someplace for la long time or he has the conditions to live long.The stay