What is international taxation 什么是国际税收In a narrow sense : Many tax law related to the multinational income and transaction 从某一国家角度 ：一国对纳税人有关的跨国收入和事务的税收法律In a broad sense: international taxation refers to tax phenomena and tax issues brought about by the conflicts or difference in tax law between countries in the open economy that taxpayer's economic activities extend abroad. 广义 ：国际税收是指开放经济下,纳税人的经济活动扩展到海外以及在各国之间不同税法所带来的冲突或税务问题税务现象The Basic Elements of International TaxationSubject of Taxation：Transnational Natural Person and Legal Entity 自然人和法人Object of taxation 课税对象concerning with income tax: 1.Transnational general constant income 固定收入根据所得税 2.Transnational capital gains 资本收益3.Transnational other income 其她收入concerning with property tax: 1.Transnational general property value on dynamism 一般动产根据财产税 2.Transnational general property value on stationary 一般不动产The Scope of International Tax 税收范畴① cross-border manufacturing by a multinational enterprise 跨国制造业② cross-border investment by individuals or investment funds 跨国投资③ the taxation of individuals who work or do business outside the reside country 在居住地以外工作④ the income tax aspects of cross-border trade in goods and services 跨国贸易所得Two Dimensions of International Tax 两个尺度outbound transaction：the taxation of resident individuals and corporations on income arising in foreign 对外事务 countries (taxation of foreign income) 居民/公司境外所得征税inbound transaction: the taxation of nonresidents on income arising domestically (taxation of对内事物 nonresidents) 非本国居民境外所得征税The essence of international taxation 国际税收的实质Revenue distribution among different countries 不同国之间的收入分派Revenue coordination among different countries 不同过之间的收入协调In the designing of its international tax rules, a country should seek to advance the following four goals: 国际税收规则的目的1. getting its fair share of revenue from cross border transactions 从跨境交易中获得合理份额的税收收入2. promoting fairness 增进公平3. enhancing the competitiveness of the domestic economy 提高国内经济的竞争力4. capital-export and capital-import neutrality 资本输出和输入中性The principle of fairness 公平原则The fairness and efficiency of income taxationDistribution equity 公平分派Equity of tax burden 平等的课税承当The principle of efficiency 效率原则Neutrality Principle 中性原则 Efficiency Principle 效率原则Major topics of international taxation国际税收的重要议题1. Jurisdictions to Tax 辖区税收2. International Double Taxation 3. International Tax Avoidance 避税4. International Tax Convention 国际税收协定5. Emerging Issues 新型问题What is Tax Jurisdiction 税收管辖权A country has the power to levy or impose taxes, including power of tax legislation, power of tax administration 一国政府有权决定对哪些人征哪些税以及征多少 Types of Tax Jurisdiction 管辖权分类Jurisdiction over citizens 公民身份Residence Jurisdiction 居民身份Source Jurisdiction 来源地Defining Residence of Individuals 个人居民身份认定原则Domicile Criterion 住所原则Residence Criterion 居所原则The Criterion of Presence Period 停留时间Willingness or desire criterion 意愿原则Determining rules for legal entities 法人居民身份认定原则Criterion of the place of incorporation 注册地成立Criterion of the place of effective management and control 实际管理与控制中心所在地Criterion of the place of Head office 总机构所在地Criterion of the Criterion of holding 控股权Criterion of the place of main business 主营业务地·Defining Source Jurisdiction 来源地管辖权(1)Business income: Criterion of transaction place 交易地营业收入 Criterion of permanent establishment 常设机构(2) service income 劳务收入(3)Investment income 投资收入(4) Property income 财产收入Defining International Double Taxation 国际双重征税The imposition of comparable income (property) taxes by two or more sovereign countries on the same item of income (including capital gains or property value)of the same taxable person for the same taxable period. 两个或以上的国家或地区,对同一纳税人的同一征税对象同步征收同一类型的税.International Juridical Double Taxation 国际法律性双重征税Different objects of taxing power levy on the identical taxpayer or object according to law 两个或以上征税主体对同一纳税人的同一课税对象同步行使不同的征税权力International Economic Double Taxation国际经济性双重征税The same income of different taxpayers is levied ,which embodies kinds of economic relationship in the society 两个或以上征税主体对不同纳税人的同一课税对象同步征税Causes of International Double Taxation 导致因素Residence-source conflicts. 居民和来源地税收管辖权的冲突Citizen-source conflicts. 公民和来源地税收管辖权的冲突citizen-residence conflicts. 公民和居民税收管辖权的冲突overlapping of the same jurisdiction 同种的重叠The impact of IDT 国际双重征税的影响hinders global economic development. 阻碍国际经济发展has some negative effects on the individual’s or legal entities’ enthusiasm of cross-border investment and cooperation. 打击了跨国投资和合伙的积极性Hinders the goods, service, talents, technology and capital to move freely around the world.阻碍了商品\劳务\人才\技术\和资本在国际上的自由流动.cause contradictions or interest conflicts among different countries. 导致有关国家之间的矛盾或利益冲突Basic ways of IDT rel。