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《国际税收(英文)》结构严谨、体系完整，材料翔实、内容丰富、文字简练规范，是一部理论性，实用性、可读性都较强的国际税收教材。
目录
Chapter 1 Bases for International Tax： Jurisdiction Taxation
A.Overview of Taxation in the United States
B.Overview of Taxation in the Republic of Ireland
C.Comparison Tables of Tax Features in Different Jurisdictions in the World
D.Questions for Further Consideration
Chapter 2 International Income Taxation
A.Income Tax
B.International Income Taxation
C.Questions for Further Consideration
Chapter 3 Tax Residence Issue
A.Significance of Residence for Tax Purposes
B.Outline of Definitions of Residence for Tax Purposes
C.Tax Residence in the United Kingdom
D.Tax Residence for Individuals in Germany
E.Comparison of Residence Standards for Particular Jurisdictions
F.China's SAT Issues Guidance on Tax Residence Status of Chinese Controlled Offshore Companies
G.Certification of Resident Status in Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
H.Questions for Further Consideration
Chapter 4 Income Source Jurisdiction and Rules
A.General Theory
B.Income Source Rules in United States
C.Source Rulesin China
D.Income Source Tests in Germany
E.Questions for F—urther Consideration
Chapter 5 International Double Taxat：ion and Relief
A.General Theory
B.Relief from International Double Taxation
C.International Double Taxation Treaty or Agreement
D.Calcaulation Examples for Relief of International Double Taxation Arising from Residence—Source Conflict： Simple Examples
E.Foreign Tax Credit in USA
F.Questions for Further Consideration
Chapter 6 International Tax Avoidance and Tax Haven
A.Tax Avoidance and Tax Evasion
B.International Tax Avoidance and Tax Haven
C.Tax Haven
D.Questions for Further Consideration
Chapter 7 International Transfer Pricing and Rules
A.Introduction to Concepts Definition
B.General Tax Principles of Transfer Pricing Rules
C， Specific Transfer Pricing Rules in the United States
D.Specific Tax Rules in OECD
E.Specific Tax Rules in China
F.Questions for Further Consideration
Chapter 8 Controlled Foreign Corporation and Rules
A.Why Need CFC Rules？
B.Basic Mechanisms
C.Subpari F Rules in United Siates
D.CFC Rules in United Kingdom
E.CFC Rules in Germany
F.CFC Regulations in Italy
G.CFC Rules in Japan and Other Countries
H.CFC Rules in China—from Special Tax Adjustments Rules
I.Other Anti—Deferral Measures
J.Questions for Further Consideration
Chapter 9 Thin Capitalization and Rules
A.Thin Capitalization： General Theories
B.Thin Capitalization Rules in China
C.Thin Capitalization Rules in United States
D.Brazil Introduces Thin Capitalisation Rules
E.Questions for Further Consideration
Chapter 10 International Tax Treaty
A.History of Two Model Tax Conventions
B.rrhe UN Model Tax Convention as Compared with the OECD Model Tax Convention—Current Points of Difference ： Examples
C.Main Contents of a Typical Treaty
D.Tax Treaty Shopping & Anti—Tax Treaty Shopping
E.German Anti—Tax Treaty Shopping Rules
F.Questions for Further Consideration
Chapter 11 International Tax Competition and Harmonization
A.International Tax Competition
B.Tax Harmonization
C.Questions for Further Consideration
Chapter 12 International Taxation under Electronic Commerce
A.Global Trends of Electronic Commerce
B.Overview of Tax Issues
C.Direct Tax Issues Addressed by the OECD
D.Questions for Further Consideration
Selected References
Appendix A.English Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Appendix B.Chinese Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Appendix C.Taxation in the People's Republic of China
Appendix D.Sample Test Paper and Keys
文摘
版权页：
A.3.2 Corporate Income Tax
Corporate income tax or corporate tax refers to a direct tax levied on the profits made by companies or associations and often includes capital gains of a company.Earnings are generally considered gross revenue minus expenses.Corporate expenses related to capital expenditures are usually deducted in full （for example， trucks are fully deductible in the Canadian tax system， while a corporate sports car is only partly deductible） over their useful lives by using percentage rates based on the class of asset they belong to.
Accounting principles and tax rules about recognition of expenses and revenue will vary at times， giving rise to book—tax differences.If the book—tax difference is carried over more than one year， it is referred to as a deferred tax.Future assets and liabilities created by a deferred tax are reported on the balance sheet.
A.3.3 Payroll Taxes or Social Security Taxes
A payroll tax generally refers to two kinds of taxes： employee and employer payroll taxes.Employee payroll taxes are taxes which employers are required to withhold from employees' pay， also known as withholding， pay—as—you—earn （PAYE） or pay—as—you—go （PAYG） tax.These withholdings contribute to the payment of an employee's personal income tax obligation； if the payments exceed this obligation， the employee may be eligible for a tax refund or carry forward to future periods.
《国际税收(英文)》结构严谨、体系完整，材料翔实、内容丰富、文字简练规范，是一部理论性，实用性、可读性都较强的国际税收教材。
目录
Chapter 1 Bases for International Tax： Jurisdiction Taxation
A.Overview of Taxation in the United States
B.Overview of Taxation in the Republic of Ireland
C.Comparison Tables of Tax Features in Different Jurisdictions in the World
D.Questions for Further Consideration
Chapter 2 International Income Taxation
A.Income Tax
B.International Income Taxation
C.Questions for Further Consideration
Chapter 3 Tax Residence Issue
A.Significance of Residence for Tax Purposes
B.Outline of Definitions of Residence for Tax Purposes
C.Tax Residence in the United Kingdom
D.Tax Residence for Individuals in Germany
E.Comparison of Residence Standards for Particular Jurisdictions
F.China's SAT Issues Guidance on Tax Residence Status of Chinese Controlled Offshore Companies
G.Certification of Resident Status in Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion
H.Questions for Further Consideration
Chapter 4 Income Source Jurisdiction and Rules
A.General Theory
B.Income Source Rules in United States
C.Source Rulesin China
D.Income Source Tests in Germany
E.Questions for F—urther Consideration
Chapter 5 International Double Taxat：ion and Relief
A.General Theory
B.Relief from International Double Taxation
C.International Double Taxation Treaty or Agreement
D.Calcaulation Examples for Relief of International Double Taxation Arising from Residence—Source Conflict： Simple Examples
E.Foreign Tax Credit in USA
F.Questions for Further Consideration
Chapter 6 International Tax Avoidance and Tax Haven
A.Tax Avoidance and Tax Evasion
B.International Tax Avoidance and Tax Haven
C.Tax Haven
D.Questions for Further Consideration
Chapter 7 International Transfer Pricing and Rules
A.Introduction to Concepts Definition
B.General Tax Principles of Transfer Pricing Rules
C， Specific Transfer Pricing Rules in the United States
D.Specific Tax Rules in OECD
E.Specific Tax Rules in China
F.Questions for Further Consideration
Chapter 8 Controlled Foreign Corporation and Rules
A.Why Need CFC Rules？
B.Basic Mechanisms
C.Subpari F Rules in United Siates
D.CFC Rules in United Kingdom
E.CFC Rules in Germany
F.CFC Regulations in Italy
G.CFC Rules in Japan and Other Countries
H.CFC Rules in China—from Special Tax Adjustments Rules
I.Other Anti—Deferral Measures
J.Questions for Further Consideration
Chapter 9 Thin Capitalization and Rules
A.Thin Capitalization： General Theories
B.Thin Capitalization Rules in China
C.Thin Capitalization Rules in United States
D.Brazil Introduces Thin Capitalisation Rules
E.Questions for Further Consideration
Chapter 10 International Tax Treaty
A.History of Two Model Tax Conventions
B.rrhe UN Model Tax Convention as Compared with the OECD Model Tax Convention—Current Points of Difference ： Examples
C.Main Contents of a Typical Treaty
D.Tax Treaty Shopping & Anti—Tax Treaty Shopping
E.German Anti—Tax Treaty Shopping Rules
F.Questions for Further Consideration
Chapter 11 International Tax Competition and Harmonization
A.International Tax Competition
B.Tax Harmonization
C.Questions for Further Consideration
Chapter 12 International Taxation under Electronic Commerce
A.Global Trends of Electronic Commerce
B.Overview of Tax Issues
C.Direct Tax Issues Addressed by the OECD
D.Questions for Further Consideration
Selected References
Appendix A.English Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Appendix B.Chinese Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
Appendix C.Taxation in the People's Republic of China
Appendix D.Sample Test Paper and Keys
文摘
版权页：
A.3.2 Corporate Income Tax
Corporate income tax or corporate tax refers to a direct tax levied on the profits made by companies or associations and often includes capital gains of a company.Earnings are generally considered gross revenue minus expenses.Corporate expenses related to capital expenditures are usually deducted in full （for example， trucks are fully deductible in the Canadian tax system， while a corporate sports car is only partly deductible） over their useful lives by using percentage rates based on the class of asset they belong to.
Accounting principles and tax rules about recognition of expenses and revenue will vary at times， giving rise to book—tax differences.If the book—tax difference is carried over more than one year， it is referred to as a deferred tax.Future assets and liabilities created by a deferred tax are reported on the balance sheet.
A.3.3 Payroll Taxes or Social Security Taxes
A payroll tax generally refers to two kinds of taxes： employee and employer payroll taxes.Employee payroll taxes are taxes which employers are required to withhold from employees' pay， also known as withholding， pay—as—you—earn （PAYE） or pay—as—you—go （PAYG） tax.These withholdings contribute to the payment of an employee's personal income tax obligation； if the payments exceed this obligation， the employee may be eligible for a tax refund or carry forward to future periods.
| ISBN | 9787517815150,7517815156 |
|---|---|
| 出版社 | 浙江工商大学出版社 |
| 作者 | 葛夕良 |
| 尺寸 | 16 |