文档介绍：国际税收 International Taxation 讲授老师: 姜凌副教授 E-Mail: jling163@
参考书目:
(第四版),葛惟熹,中国财政经济出版社,2007
,杨志清,北京大学出版社,2010
(2011),中国国际税收研究会,中国税务出版社,2012
4. ACCA: Taxation
1 导论
2 所得税的税收管辖权
3 国际重复征税及解决方法
4 国际避税概论
5 国际避税方法
6 转让定价的税务管理
7 其他反避税法规与措施
8 国际税收协定
9 商品课税的国际税收问题
第1章国际税收导论
国际税收的含义
国际税收问题的产生
国际税收的发展趋势
什么是国际税收
国际税收的本质
国家税收是国家凭借政治权力,在其管辖权范围内按照税收法律和法规,强制地、无偿地取得财政收入。其性质是强制参与国民收入分配,因此体现了一定的分配关系。
国际税收是否也是一种强制课征形式?是否是国际组织凭借一种超国家的政治权力取得收入的工具? EU
7
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It represents the Member States in negotiations with non-Member States;
It is responsible for the administration munity funds.
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