chapter1-1国际税收（双语）.pdf

Chapter 1 International Tax and Bases for International Tax: Jurisdiction Taxations A What is “International Tax”? B What is “Jurisdiction Taxations”? Relationship between“International Taxations in the USA and Ireland C Tax” and “Jurisdiction Taxations” D A. What is “International Tax”? nA well-known saying in English is that two things cannot be avoided in life: death and tax. nInternational Tax is part of Modern Tax as well as Public Finance. Therefore we can say here International Tax is inevitable in modern life with growing globalization. nWhat is International Tax, then? A 1 : B r ian J . A rn o ld’ s v iew p o in t : The term International Tax may be considered a misnomer. What we refer to here for convenience as international tax laws is more correctly referred to as the international aspects of the income tax laws of particular countries. ( from a textbook named International Tax Primer) IInntteerrnnaattiioonnaall TTaaxx How to understand the viewpoint?  “Misnomer” means incorrect usage of a name. Because no government exceeding a national government such as UN or OECD or EU levies taxes. Thus actually no international tax exists in the world .  International Tax actually means “international tax laws” or in a narrow sense, the international or foreign-related aspects of the income tax laws of particular cou