This article discusses the law problems of international taxation in the transnational electronic commercial affairs and tries to find out appropriate policies that our country should take.
电子商务在为人们带来巨大收益的同时 ,也为税收带来新问题和新挑战 ,本文拟就跨国电子商务的国际税收法律问题和我国应如何制定相关对策作一些粗浅的探讨。
It does not echo the economic effeciency and fairness of the international taxation when these jurisdictions are used together.
国际税收问题和各个国家的税收管辖权的确立密切相关。
The international taxation system of Japan can be dated back to the period before the World War II.
日本的国际税收制度萌芽于二战前,较为完整的国际税收体系形成于20世纪60年代初,并随着日本国家的税制改革和日本经济的发展而逐步完善。
Cross nation electronic business s impact on international tax regulation;
跨国电子商务对国际税收规则的冲击
The paper states the relations between international tax and international trade and it also introduces the tax system features of US, France and Japan and so on.
该文论述了国际税收与国际贸易的关系 ,介绍了美国、法国、日本等国税制的特点 ,分析了导致各国税负差异的原因。
To begin with the economic globalization,the article discusses the relations between economic globalization,taxation internationalization,international tax competition and tax incentives.
本文从经济全球化入手,论述了经济全球化、税收国际化、国际税收竞争与税收优惠的关系,主张纵向研究国际税收竞争,从国民经济发展的全局出发审视利用税收优惠手段参与国际税收竞争的利与弊。
This article describes the implication, approaches and dangers of abusing international tax agreement.
针对滥用国际税收协定的含义、危害及途径 ,提出了防范滥用国际税收协定的具体措施。
The appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.
电子商务的出现和迅猛发展使传统国际税收协定所得分类规则遇到了前所未有的困难和挑战。
In order to defend our tax benefit,our domestic tax law and bilateral international tax agreement should be improved from the different stand of a capital.
在国际税收协定中,营业代理人构成常设机构的要件有二,须同时具备:必须有非独立地位代理人的存在;必须有权并经常为缔约国另一方企业从事营业性质的活动。
Theory and Practice of International Taxation Competition and Its Inspriation to China;
国际税收竞争理论与实践对我国的启示
This paper makes a study of international taxation competition from the point of view of macro-economic policy.
从宏观经济政策的角度来认识国际税收竞争,认为上世纪80年代中后期世界范围内大规模的税制改革标志着国际税收竞争成为当代税收鼓励经济发展的基本形式,并进一步成为各国政府反经济周期的主要政策工具;国际税收竞争的焦点是公司所得税;国际税收竞争所引起的跨国利润转移为避税地的存在和发展奠定了物质基础。
The economic globalization urged the emerging of international taxation competition International taxation competition is the behavior of government through which exert jurisdiction of tax revenue.
经济全球化的加快,改变了国际经济和贸易环境,也为国际税收竞争的出现提供了有利的条件。
Conflict rule is very important in the identification of tax jurisdiction,avoiding double taxation and resolving international tax dispute.
冲突规范在确定税收管辖权、消除国际双重征税以及国际税收争议解决中都起着重要的作用。
Currently,the main method of settling the international tax dispute is mutual agreement procedure.
目前,各国一般通过相互协商程序解决国际税收争议。
The Research on Chinese Tax Policy for FDI under International Tax Competition;
国际税收竞争下中国FDI税收政策研究
International Tax Competition and Choice of Tax Policy in China;
国际税收竞争与我国税收政策的选择
Western Finance and International Taxation
西方财政与国际税收
On International Tax Competition and the Competitiveness of China s Tax System;
论国际税收竞争与竞争性的中国税制
International Competition in Tax Revenue and Taxation Policy;
论国际税收竞争及我国的税收政策选择
The Influence of International Tax Competition Upon the Choice of Our Tax Preferences;
国际税收竞争对我国税收优惠制度选择的影响
Researches on the Choice of China's Taxation Policy under the Circumstance of Asymmetric International Tax Competition
不对称国际税收竞争下我国税收政策选择研究
International Tax Competition and Tax Incentives Under the Background of Economic Globalization;
经济全球化下的国际税收竞争与税收优惠
Comparative Study on China s Individual Income Tax in the International Tax Competition;
国际税收竞争中的我国个人所得税比较研究
Strategy analysis of multinational corporation international taxation designing;
跨国企业实施国际税收筹划策略分析
Cross nation electronic business s impact on international tax regulation;
跨国电子商务对国际税收规则的冲击
Research on Legal Problems of International Tax Treaty Shopping;
滥用国际税收协定避税之法律问题研究
International Tax Competition,Capital Control and Adjustment of Enterprise Income Tax Burden;
国际税收竞争、资本管制与企业所得税负担调整
On the Participatory Right of Taxpayer in the Procedureof Exchanging the International Tax Intellingence;
论国际税收情报交换程序中的纳税人的参与权
On the International Coordination of Tax and Its Impact on the International Political Impact
论国际税收协调及其对国际政治的影响
The Research on Several Legal Problems about International Tax of E-business;
电子商务国际税收若干法律问题研究
Study on International Taxation Jurisdiction under E-Commerce;
论电子商务活动下的国际税收管辖权
Research on Developing Trend of International Taxation in 21~(st) Century;
21世纪国际税收协定发展趋势研究
CopyRight © 2020-2024 优校网[www.youxiaow.com]版权所有 All Rights Reserved. ICP备案号:浙ICP备2024058711号