OVERVIEW
This course takes the view that international taxation is practical, the course begins by establishing this definition and then considering four important areas of International Taxation.
For some it is worthless learning international taxation due to its abstraction and useless .In fact with the internationalization of Chinese economy ,taxpayer of transnational corporation or transnational personnel would most possible pay dual tax and international tax avoidance and evasion which we should face. This course gives us a new area, and it helps us deal with these problems. It will be useful tool in opening economics.
On completion of this course students should be able to:
-Understand what the International Taxation is .
-Know the binding model norms for international double taxation from its intendsional broadening
-Familiarize with the elimination model norms of international double taxation, and its extensive broadening
-Acquaint students with the common ways to avoid tax especially transfer pricing
Syllabus
Introduction
the occurrence and the expansion of international double taxation
the binding model norms for international double taxation from its intendsional broadening
the elimination model norms of international double taxation from its intendsional broadening
tax havens and model of tax avoidance in tax haven
the common ways of avoid tax
transfer princing
the approaching and measures of Anti-international tax avoidence