Chapter 1  Introduction to International Taxation

  1.1  What is International Taxation?

  1.2  Essential Elements of International Taxation

  1.3  Tax Principles in an International Environment

  1.4  The Role of Supra-national Organizations

  1.5  Cross-border Enforcement of Taxes

  Reading Material

  References

Chapter 2  Tax Jurisdiction

  2.1  Tax Jurisdiction of the Concept and Principles to Determine

  2.2  Residence Jurisdiction

  2.3  Source Jurisdiction

  Reading Material

  References

Chapter 3  International Double Taxation

  3.1  International Double Taxation

  3.2  Causes of International Double Taxation

  3.3  Needs and Ways for Elimination of Double Taxation

  3.4  Double Taxation Avoidance Agreements

  Reading Material

  References

Chapter 4  Rules to Constrain Tax Jurisdiction

  4.1  Rules to Constrain Residence Jurisdiction

  4.2  Rules to Constrain Source Jurisdiction

  Reading Material

  References

Chapter 5  Methods for Elimination of Double Taxation

   5.1  Methods in Common Use

   5.2  Direct Credit and In Lieu of Credit

   5.3  Credit ]imitation

   5.4  Indirect Credit Method

   5.5  China's Practice in International Double Taxation Relief

   5.6  Tax Sparing Credit

   Reading Material

   References

Chapter 6  International Tax Avoidance

  6.1  International Tax Avoidance and Evasion

  6.2  International Tax Avoidance Methods

  6.3  Treaty Shopping

  6.4  Where Are the Tax Havens?

  Reading Material

  References

Chapter 7  Transfer Pricing

  7.1  Associated Enterprise and Transfer price

  7.2  Transfer pricing rules

  7.3  Advance Pricing Agreement (APA)

  Reading Material

  References

Chapter 8  International Anti-Avoidance Measures

  8.1  Introduction

  8.2  Anti-avoidance measures

  References

Chapter 9  Tax Treaty

  9.1  Goal of Tax Treaty

  9.2  Origin of Model Convention

  9.3  How a Tax Treaty Is Constructed

  9.4  Exchange of Information and Mutual Assistance

  9.5  When a Treaty Is Applicable?

  9.6  How the Treaty Will Terminate?

  Reading Material

  References

Appendix

  1. MODEL CONVENTION WITH RESPECT TO TAXES

      ON INCOME AND ON CAPITAL

  2. ARTICLES  OF THE UNITED NATIONS MODEL

      DOUBLE TAXATION CONVENTION BETWEEN

      DEVELOPED AND DEVELOPING COUNTRIES