大学国际税收学教案

大学国际税收学教案

I.BasicInformation

CourseTitle:InternationalTaxation

CourseCode:TAX401

Department:Taxation

CreditHours:3

ClassHours:45

Prerequisites:PrinciplesofTaxation

RecommendedReading:IntroductiontoInternationalTaxation

II.CourseObjectives

Thiscourseisdesignedtoprovidestudentswithanunderstandingofinternationaltaxation.Uponcompletionofthiscourse,studentswillunderstand:

1.Thebasicprinciplesofinternationaltaxation.

2.Thedifferenttypesoftaxesthatarerelevantintheinternationalcontext.

3.Howtoapplytheprinciplesofinternationaltaxationindifferentscenarios.

4.Theroleoftaxtreatiesintheinternationaltaxsystem.

5.Theimpactofinternationaltaxationonmultinationalcorporationsandtheiroperations.

6.Theemergingissuesandchallengesintheinternationaltaxarena.

III.CourseSchedule

Week1:IntroductiontoInternationalTaxation

1.1Definitionofinternationaltaxation

1.2Theimportanceofinternationaltaxation

1.3Basicprinciplesofinternationaltaxation

Week2:TypesofTaxesintheInternationalContext

2.1Corporateincometax

2.2Value-addedtax

2.3Withholdingtax

2.4Transferpricing

Week3:TaxationofCross-BorderTransactions

3.1Taxationofcross-borderbusinesstransactions

3.2Taxationofcross-borderemployeeassignments

3.3Taxationofcross-borderinvestment

Week4:TaxationofMultinationalCorporations

4.1Thetaxationofmultinationalcorporations

4.2Theprinciplesoftaxationformultinationalcorporations

4.3Theimpactoftaxationonmultinationalcorporations

Week5:TaxTreaties

5.1Theroleoftaxtreaties

5.2Keyprovisionsoftaxtreaties

5.3Interpretationoftaxtreaties

Week6:PlanningandComplianceinInternationalTaxation

6.1Internationaltaxplanning

6.2Internationaltaxcompliance

6.3Documentationandrecord-keeping

Week7:EmergingIssuesandChallengesinInternationalTaxation

7.1Digitaleconomyandinternationaltaxation

7.2Anti-avoidancemeasuresininternationaltax

7.3Internationaltaxreformanditsimpact

IV.TeachingMethodology

Thiscoursewilluseacombinationoflectures,groupdiscussions,andcasestudies.Studentswillbeencouragedtoactivelyengageinthelearningprocessbyparticipatinginclassdiscussionsandpresentations.

V.AssessmentMethodology

Theassessmentmethodologyforthiscoursewillbeasfollows:

1.MidtermExam(30%)

2.FinalExam(40%)

3.ClassParticipation(30%)

VI.Resources

1.IntroductiontoInternationalTaxation,byBrianJ.Arnold

2.InternationalTaxation:ConceptsandInsights,byPhilipF.Postlewaite

3.TaxationofInternationalTransactions,byGustavoE.Olivieri

4.TaxationofCross-BorderMergersandAcquisitions,byPeterH.Blessing

5.TaxPlanningforInternationalMergers,Acquisitions,JointVentures,andRestructurings,byMarcM.Levey

VII.Conclusion

Internationaltaxationisacomplexfieldthatrequiresadeepunderstandingoftheprinciplesandconceptsinvolved.Throughthiscourse,studentswilldevelopacomprehensiveunderstandingofthedifferenttypesoftaxesthatexistintheinternationalcontext,howtoapplytheseprinciplesindifferentscenarios,theroleoftaxtreatiesintheinternationaltax