International double taxation.ppt

Taxation of Multinational Corporation Zhang Rui E-mail: hustzr@163.com Chap 5 International Double Taxation Overview The nature of International Double Taxation The relief of International Double Taxation The nature of International Double Taxation Double Taxation 重复征税 指同一课税对象在同一时期内被相同或类似的税种课征了一次以上。 例——职工工资 The nature of International Double Taxation International Double Taxation 国际重复征税 两个或两个以上的国家，在同一时期内，对同一纳税人或不同纳税人的同一课税对象征收相同或类似的税收 The nature of International Double Taxation Juridical Double Taxation Juridical Double Taxation refers to that comparable taxes are imposed on the same taxpaye