International Taxation

Release Date: 2017-09-21

Course Name	International Taxation					Course Number			Z1302001
Course Semester	4		Course Time		2		Credit			2
Course Type	☑ Obligatory Courses □Elective Courses
Institute	School of Public Finance & Taxation			Applicable Major	Public Finance
Assessment method	□Examination ☑Test
Advanced courses	Generality of Taxation; China taxation; The theory and institution of western public finance and taxation
Teacher	Wen Haiying()Deng Manyuan()Zhang Xiao
Teaching Objectives
Students are Required to achieve the following purposes : Be able to grasp the advanced and practical application of the theory of this subject; To understand the influence of the international tax regulations and practices on the national tax system; Have an ability to analyze problems, research and solve them
Teaching Contents
The specific contents of this course 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			2015.10.9