Chapter 1Backgrounds
I Introduction
II Why taxation
III Optimal taxation
IV Goals of international tax rules
V Current taxation system of China: an overview ［=§ 6 I］
Chapter 2Tax treaties and model tax conventions
I Important role of international tax treaties
II Treaty as main source of international laws
III Legal nature and general effect of tax treaties
IV Objectives of tax treaties
V Model tax conventions
VI Interpretation of tax treaties
VII Multilateral conventions or provisions involving tax matters
VIII Multilateral forums and coordinators on tax matters
Chapter 3Jurisdiction to tax
I Introduction
II Categories of ‘jurisdiction to tax’
III General income tax liabilities under Chinese domestic laws［=§ 6 II］
IV Residence rules: defining ‘resident’
V Resident in Chinese tax laws ［=§ 6 III］
VI Source rules: determination of ‘source jurisdiction’ and source taxation
VII Source taxation in Chinese laws ［=§ 6 IV］
VIII Tax jurisdictions: conclusion
IX Bilateral modes helpful to resolve conflicts of jurisdictions
Chapter 4Double taxation and its relief
I International double taxation defined
II Causes of T
III General approach to relieve double taxation
IV Relief mechanism (1): deduction method
V Relief mechanism (2): exemption method
VI Relief mechanism (3): credit method
VII Tax sparing
VIII Relief of double taxation under Chinese laws ［=§ 6 V］
Chapter 5Tax avoidance and anti-avoidance rules
I Important terms
II Causes of international tax avoidance
III Balance of tax avoidance and countermeasures: ethics of tax avoidance, and justification of anti-avoidance measures
IV Basic elements and ways of tax avoidance
V Overview of anti-avoidance methods
VI Thin capitalisation and thin capitalisation rules
VII Use of tax deferral and CFC rules
VIII Transfer pricing and its prevention
IX Treaty shopping and anti-shopping clauses
X Hybrid mismatch and anti-hybrid rules
XI (International) tax planning and international coordination
XII Spe tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax ［=§ 6 VI］
XIII Conclusion: international tax law framework
Chapter 6Chinas international taxation administration
I Current taxation system of China: an overview ［=§ 1 V］
II General income tax liabilities under Chinese domestic laws［=§ 3 III］
III Resident in Chinese tax laws ［=§ 3 V］
IV Source taxation in Chinese laws ［=§ 3 VII］
V Relief of double taxation under Chinese laws ［=§ 4 VIII］
VI Spe tax adjustments under Chinese laws: anti-avoidance rules on enterprise income tax ［=§ 5 XII］
References
陈卫国，靠前关系学院副教授、硕士生导师，2002年11月至2005年1月，厦门大学财政系博士后；2005年2月至2007年1月，密歇根大学法学院访问学者；2007年4月至6月，台湾地区大学法学院访问教授。代表作品有：《税法基础理论》（合著）、《美国联邦税收程序》、《财政法基本原则论纲》。
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