International Taxation

Release Date: 2017-09-21

Course Name	International Taxation					Course Number
Course Semester	4		Course Time		2		Credit		2
Course Type	□ Obligatory Courses ☑Elective Courses
Institute	School of Public Finance and Taxation			Applicable Major	Public Finance
Assessment method	□Examination ☑ Test
Advanced courses	Topic of Taxation China taxation institution Western theory and institution of Public Finance and Taxation
Teacher
Teaching Objectives
Require to achieve the following purposes : Able to grasp the advanced and practical application of the theory of this subject. Understand the impact of the international tax code and practice on the tax systems of all the countries; Have an ability to analyze problems, research and solve them
Teaching Contents
This course introduces the frontier and hot issues in the field of international tax research. The specific contents include tax jurisdiction, international double taxation and international tax exemption, international tax avoidance and anti - tax avoidance, coordination and inter - state tax distribution relationship.
Outline Designer		Wen Haiying			Date			2015.10.10