The concept of international taxation.pptVIP

Taxation of Multinational Corporation Zhang Rui E-mail: hustzr@163.com Section Ⅱ International Taxation Environment of MNC The concept of international taxation Tax Jurisdiction International Double Taxation International tax convention Chap 3 The concept of international taxation Overview What is international taxation The subject involved in I.T. The object involved in I.T. Tax categories concerning MNC What is international taxation Basic characteristics of national taxation Tax apportionment Relationship between the tax collector and the taxpayer natural person juridical person or legal person What is international taxation What is international taxation International Taxation 指在开放经济条件下因纳税人的经济活动扩大到境外以及国与国之间税收法规存在差异或相互冲突而带来的一些税收问题和税收现象。 两个或两个以上的国家政府，在对跨国纳税人行使各自的征税权力而形成的征纳关系中，所发生的国家之间对税收的分配关系。 The relations between countries for tax distribution Tax system coordination What is international taxation Traditionally, international taxation refers to treaty provisions relieving international double taxation. In broader terms, it includes domestic legislation covering foreign income of residents (worldwide income) and domestic income of non-residents; domestic legislation and treaty provisions containing rules against international tax avoidance and evasion; domestic legislation and treaty provisions relieving international economic double taxation; and international rules and domestic legislation on the taxation of diplomats, consular officers and officials of intergovernmental organizations. What is international taxation The relationship and difference between I.T N.T Relationship Difference Political power Distribution relationship Tax categories What is international taxation I.T and some other concepts Taxation in foreign countries Tax system concerning foreigners International tax affairs Bilateral tariff agreement Bilateral trade agreement Tariff customs union Tariff barrier The subject involved in I.T. Subject of tax power Horizontal relation Diagonal re