International Taxation

International Taxation is a new course that has made progress in several decades. It has a short history but it is developing very fast and has great effect on Tax Theory, Tax System, Tax Administration and international economic intercourse in the world. Now it plays an important role in the public finance and taxation theoretic system.

With the increasing internationalization of international economic development and the incessant deepening of China's opening to the world, more and more problems involve the tax jurisdiction, international double levying, international tax avoidance and evasion. At the same time, more and more problems concern how to harmonize and appropriately cope with the revenue distribution between or among countries.

Nowadays, International Taxation has been a crucial specialty in every financial and economic academies and a key one in the major of public finance and taxation.