●Chapter 1Backgrounds
●I Introduction
●II Why taxation
●III Optimal taxation
●IV Goals of international tax rules
●V Current taxation system of China: an overview ［=§ 6 I］
●Chapter 2Tax treaties and model tax conventions
●I Important role of international tax treaties
●II Treaty as main source of international laws
●III Legal nature and general effect of tax treaties
●IV Objectives of tax treaties
●V Model tax conventions
●VI Interpretation of tax treaties
●VII Multilateral conventions or provisions involving tax matters
●VIII Multilateral forums and coordinators on tax matters
●Chapter 3Jurisdiction to tax
●I Introduction
●II Categories of ‘jurisdiction to tax’
●III General income tax liabilities under Chinese domestic laws［=§ 6 II］
●IV Residence rules: defining ‘resident’......
內容簡介
本教材考察了體現於眾多稅收條約和靠前法的連貫一致的靠前稅收體繫，以及其作為靠前法重要組成部分的路徑，無論是基於條約還是基於慣例。其實踐性內涵還在於：各國不能任意它們喜歡的靠前稅收規則，而隻能在靠前稅收體繫的背景下運作。當靠前法隨時間的遷移發生變化時，這個體繫也會同樣發生變化。因此，單邊行動雖然不是沒有可能，但是也會受到，各國通常都不願采取違反這個體繫基本準則的單邊行動，闡釋了靠前稅收體繫的結構，也詳盡分析了美國稅法如何體現其根本準則。
