english税收管辖权综述.ppt

INTERNATIONAL TAXATION 国 际 税 收 International Taxation Chapter Two Tax Jurisdiction-1 Outlines 1 review 2 what is Tax Jurisdiction? 3 principles of tax jurisdiction (territoriality/personality) 4 three types of tax jurisdiction 5 some typical tax jurisdiction cases in several countries 6 tax resident 7 source of income 8 related theories and practices in China Part 1 Review (1) :essence: taxation relationship (2) :taxation relationship:1 distribution relationship/2 coordination relationship Part