InternationalTaxation国际税收..docVIP

International Taxation 国际税收 Introduction ●International taxation is the study or determination of tax on a person or business subject to the tax laws of different countries or the international aspects of an individual countrys tax laws. It refers to the global tax rules that apply to transactions between two or more coutries in the world. ●International tax law of a country has two broad dimensions: Taxation of foreign income:the taxation of resident individuals and corporations on income arising in foreign countries Taxation of nonresident:the taxation of nonresidents on income arising domes