练习-chapter 1-1国际税收（双语）.pdf

Answers to some textbook questions in Chapter 1  Jurisdiction taxation means tax system in a country or a special region. It includes domestic tax issues and foreign-related （international） tax issues ， while international tax as a subject should focus on common foreign-related tax issues from all countries or jurisdictions such as international double taxation and relief rules, international tax avoidance and rules, international tax treaties, international tax competition and harmonization, international tax issues in digitalized economy, etc.  Tax s