三上精华版国际税法打印final pack.pdf

Introduction of the class 1.What to do ? Basic knowledge Analyse cases Read materials 2.Textbooks ①introduction to the law of Double Taxation Conventions （DTC）《避免双 重征税协定法导论》朱炎生【for case study】 ②Basic international taxation （Volume one Chapter One）《国际税收基础》 （北京大学 ，不过译文有点儿问题）【basic knowledge】 ③International Tax Primer （glossary 词汇编、词汇表）《国际税收基础》第二 版 Primer:启蒙读物、入门书 ④《国际税法学》廖益新【Chinese version/basic knowledge】 3.Reading materials Choo ne topic that you’re interested in. Lecture One Introduction 一、Trump’s tax reform 1. Why? Trumps tax reform is aimed at revitalizing the United States economy.The tax reform specifically lowers business taxes, so that (in theory) the U.S. would be a more attractive place for foreign capital,enterprises and high-end talent. 2. Impact? ①On the wordwide economy: To offset （抵销）the impact of Trumps tax reform, other economies may also reduce their tax rates, leading to a global race to cut taxes ②On China: On the one hand,tax cuts will likely bolster （支持）household consumption in the United States, lifting demand for imports from countries luding China. On the other hand, lower corporate taxes could encourage companies to bring offshore profits back home and boost estic investments, possibly resulting apital outflows from China. Participation exemption/Exemption of participation:参股免税/参与豁免：A tax regime （制度）under which dividents received from foreign corporations by a resident corporation are exempt from residence country tax if the resident corporation owns at least some minimum percentage of the shares of the foreign corporation. ——It will cause the inflow of capital. 3. What should China do ? China should actively respond to the tax cuts, setting policie