2. promoting fairness
3. enhancing the competitiveness of the domestic economy
4. capital-export and capital-import neutrality
Foreigners • Taxation in Foreign Countries
二.The essence of international taxation
• Revenue distribution among different countries • Revenue coordination among
taxation
一 .What is international taxation
1. Definition 2. The Basic Elements of International Taxation 3. The scope of international tax 4. Two dimensions of international tax 5. Conception analysis
dif In the designing of its international tax rules, a country should seek to advance the following four goals:
1. getting its fair share of revenue from cross border transactions
3.the Scope of International Tax
all tax issues arising under a country’s income tax laws that includes some foreign element. ① cross-border manufacturing by a multinational enuerprise ② cross-border investment by individuals or investment funds ③ the taxation of individuals who work or do business outside the reside country ④ the income tax aspects of cross-border trade in goods and services
3. The Basic Elements of International Taxation
Subject of Taxation • Transnational Natural Person and Legal Entity He has double and overlapped tax liability to two
国际税收 ppt
2020/8/11
Content
一．What is international taxation 二．The essence of international
taxation 三．Goals of international tax rules 四．Principles of International Taxation 五． Major topics of international
2. the Definition of International Tax
① In a narrow sense : Many tax law related to the multinational income and transaction
② In a broad sense: international taxation refers to tax phenomena and tax issues brought about by the conflicts or difference in tax law between countries in the open economy that taxpayer's economic activities extend abroad.
② the taxation of nonresidents on income arising domestically (taxation of nonresidents) ————inbound transaction
5.Conception analysis
• National Taxation • Taxation Concerning
4.Two Dimensions of International Tax
① the taxation of resident individuals and corporations on income arising in foreign countries (taxation of foreign income) ———— outbound transaction
Object of taxation
• Object of taxation concerning with property tax:
1. Transnational general property value on dynamism
2. Transnational general property value on stationary
or more countries
Object of taxation
• Object of taxation concerning with income tax: 1.transnational general constant income 2. Transnational capital gains 3 Transnational other income