课程简介
国际税收是大学税务、会计、法学及相关专业普遍开设的一门专业必修或选修课程。全球化、跨国投资和数字化经济使得国际税收问题越来越敏感，愈来愈重要。现今社会，无论是个人企业还是政府部门都重视国际税收问题。
国际税收课程着重研究税收管辖权、国际重复征税及其消除、国际避税与反避税、国际税收竞争与协调、数字经济下的国际税收问题等。
了解了国际税收基础理论与实践可以帮助我们更好地进行国际税收筹划，制定合理的国际税收政策，有效规避国际税收风险等。
本课程有以下特色和亮点：一是，自编英语教材；二是双语教学；三是紧扣中国国际税收政策；四是理论联系实际，提供较多情景案例；五是案例分析法、传授法、相互讨论法、互动法并用；六是全英文题目考试。目的就是使得学生能利用所学的国际税收基础理论知识，“看得懂、说得出、写得好英文的国际税收信息”，并能利用所学知识分析现实中的国际税收问题，这就是本课程的最大亮点。
课程大纲
Bases for International Tax: Jurisdiction Taxation
A. What is “International Tax”?
B. What is “Jurisdiction Taxations”?
C.Relationship between“International Tax” and “Jurisdiction Taxations”
D.Taxations in the USA and Ireland
E.Answers to some textbook questions
International Income Taxation
A. Understandings of “International Income Taxation”
B.Income tax systems in the world
C.How does a country or a territory generally design its income taxation system?
D.Main Contents of International Income Taxation
E.Answers to some textbook questions
Chapter 3 Tax Residence Issue
A. General Theories of “Tax Residence”
B. Tests for Tax Residence of Individuals
C. Tests for Residence of Legal Entitie
D. Tax Residence Rules in China
E. Answers to some textbook questions
Income Source Jurisdiction and Rules
A.General Theories
B.What is “Permanent Establishment”?
C.Income Source Rules in U.S.A
D.Income Source Rules in China
E.Answers to some textbook questions
International Double Taxation and Relief
A. General theory
B. How to relieve international double taxation?
C. Methods to relieve international double taxation in China
D.Calculation
E.Answers to some textbook questions
International Tax Avoidance and Tax Haven
A. Definition of related concepts
B. Categories of tax havens
C. How to use tax havens to avoid tax
D.Anti-tax haven measures
E.Answers to some textbook questions
International Transfer Pricing and Rules
A. Concepts Definition
B. Arm’s Length Principle(B1 and B2)
C. Gross Profit Principle
D.China International Transfer Pricing Rules
E.Answers to some textbook questions
Controlled Foreign Corporation and Rules
A. Controlled Foreign Corporation and Rules: General Theories
B. Controlled Foreign Corporation Rules in the USA and China
C.Answers to some textbook questions
Thin Capitalization and Rules
A. Thin Capitalization
B. Thin Capitalization Rules
C. Thin Capitalization Rules in China
D.Answers to some textbook questions
International Tax Treaty
A.General Theories of International Tax Treaty
B Main Contents of International Tax Treaty
C.International Treaty Shopping and Anti-Treaty Shopping Rules
D.International Tax Treaties in China
E.Answers to some textbook questions
International Tax Competition and Harmonization
A.Concept of International Tax Competition
B Reactions to International Tax Competition
C.Advantages and Disadvantages of International Tax Competition
D.International Tax Harmonization
E.Answers to some textbook questions
International Income Taxation in Digitalized Economy
A.Digitalized Economy and E-commerce
B Overview of Income Tax Issues
C.Direct Tax Issues Addressed by the OECD
D.China's Countermeasures
E.Answers to some textbook questions
A. What is “International Tax”?
B. What is “Jurisdiction Taxations”?
C.Relationship between“International Tax” and “Jurisdiction Taxations”
D.Taxations in the USA and Ireland
E.Answers to some textbook questions
International Income Taxation
A. Understandings of “International Income Taxation”
B.Income tax systems in the world
C.How does a country or a territory generally design its income taxation system?
D.Main Contents of International Income Taxation
E.Answers to some textbook questions
Chapter 3 Tax Residence Issue
A. General Theories of “Tax Residence”
B. Tests for Tax Residence of Individuals
C. Tests for Residence of Legal Entitie
D. Tax Residence Rules in China
E. Answers to some textbook questions
Income Source Jurisdiction and Rules
A.General Theories
B.What is “Permanent Establishment”?
C.Income Source Rules in U.S.A
D.Income Source Rules in China
E.Answers to some textbook questions
International Double Taxation and Relief
A. General theory
B. How to relieve international double taxation?
C. Methods to relieve international double taxation in China
D.Calculation
E.Answers to some textbook questions
International Tax Avoidance and Tax Haven
A. Definition of related concepts
B. Categories of tax havens
C. How to use tax havens to avoid tax
D.Anti-tax haven measures
E.Answers to some textbook questions
International Transfer Pricing and Rules
A. Concepts Definition
B. Arm’s Length Principle(B1 and B2)
C. Gross Profit Principle
D.China International Transfer Pricing Rules
E.Answers to some textbook questions
Controlled Foreign Corporation and Rules
A. Controlled Foreign Corporation and Rules: General Theories
B. Controlled Foreign Corporation Rules in the USA and China
C.Answers to some textbook questions
Thin Capitalization and Rules
A. Thin Capitalization
B. Thin Capitalization Rules
C. Thin Capitalization Rules in China
D.Answers to some textbook questions
International Tax Treaty
A.General Theories of International Tax Treaty
B Main Contents of International Tax Treaty
C.International Treaty Shopping and Anti-Treaty Shopping Rules
D.International Tax Treaties in China
E.Answers to some textbook questions
International Tax Competition and Harmonization
A.Concept of International Tax Competition
B Reactions to International Tax Competition
C.Advantages and Disadvantages of International Tax Competition
D.International Tax Harmonization
E.Answers to some textbook questions
International Income Taxation in Digitalized Economy
A.Digitalized Economy and E-commerce
B Overview of Income Tax Issues
C.Direct Tax Issues Addressed by the OECD
D.China's Countermeasures
E.Answers to some textbook questions
