国际税法第四章.pptVIP

Chapter 4:The Elimination of International Double Taxation Made by: Kuang Ping Preface Government adopt various actions to eliminate international double taxation, as lateral way and bilateral or multi-lateral negotiation. This chapter emphasized the tax credit technique in lateral way. Tax sparing is the extension of tax credit. Aiming at the problem of taxation neutrality, there are three schools aiming, whose points of view to the neutrality of international taxation are different. References International Taxation，Charles I. Kingson; Cynthia A. Blum，Citic Publishing Hous