国际税法（双语）
主讲教师：曹枫
This course provides you with an introductory analysis of the major issues that a country must confront in designing its international tax rules and coordinating those rules with the tax systems of its trading partners. Our aim is to give you an opportunity to obtain a systematic understanding of international tax law by reference to comparative national tax laws. Meanwhile, we seek to develop critical awareness of and insights into the taxation of cross-border situations that concern internationally mobile individuals and multinational enterprises. We hope that the course will allow you to deepen or to broaden your knowledge of law as an academic subject and assists your professional development by enhancing your problem-solving skills in a transnational context.
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| 学校： | 山东财经大学 |
| 开课院系： | 法学院 |
| 专业大类： | 法学 |
| 开课专业： | 法学 |
| 课程负责人： | 曹枫 |
| 课程英文名称： | International Tax Law |
| 课程编号： | 10311061 |
| 学分： | 2 |
| 课时： | 32 |
教学资源
| 课程章节 | | 文件类型 | | 修改时间 | | 大小 | | 备注 | |
| 1.1 Learning Guidance |
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2022-09-06 | 439.63KB | ||
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2022-09-06 | 1.20MB | |||
| 1.2 Chapter 1 General Introduction of International Tax Law |
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2022-09-13 | 28.39MB | ||
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2022-09-13 | 889.99KB | |||
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2022-09-13 | 960.56KB | |||
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2022-09-13 | 96.32KB | |||
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2022-09-13 | 3.18MB | |||
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2025-08-30 | 123.20KB | |||
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2025-08-30 | 993.46KB | |||
| 1.3 Chapter 2 Basic Principle of International Tax Law |
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2022-09-13 | 10.18MB | ||
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2022-09-13 | 113.96KB | |||
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2022-09-13 | 58.09KB | |||
| 2.1 Chapter 3 Overview of Tax Jurisdiction |
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2022-09-20 | 15.38MB | ||
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2022-09-20 | 50.94KB | |||
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2022-09-20 | 204.59KB | |||
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2022-09-20 | 223.79KB | |||
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2022-09-20 | 2.99MB | |||
| 2.2 Chapter 4 Resident Tax Jurisdiction |
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2022-09-20 | 21.53MB | ||
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2022-09-20 | 96.28KB | |||
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2022-09-20 | 1.99MB | |||
| 2.3 Chapter 5 Source of Income Tax Jurisdiction |
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2022-10-11 | 222.87KB | ||
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2022-10-11 | 121.55KB | |||
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2022-10-11 | 2.58MB | |||
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2022-10-11 | 23.00KB | |||
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2022-10-11 | 70.50KB | |||
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2022-10-11 | 86.72KB | |||
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2022-10-11 | 4.64MB | |||
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2025-09-28 | 1.65MB | |||
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2025-09-28 | 49.85KB | |||
| 2.4 Chapter 6 Single Tax Jurisdiction |
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2022-09-26 | 970.70KB | ||
| 3.1 Chapter 7 Principles of International Double Taxation Rules |
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2023-11-21 | 459.17KB | ||
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2023-11-21 | 1.05MB | |||
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2023-11-21 | 100.60KB | |||
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2023-11-21 | 107.61KB | |||
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2023-11-21 | 136.49KB | |||
| 3.2 Chapter 8 The Elimination of Legal International Double Taxation |
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2022-11-21 | 1.08MB | ||
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2022-11-21 | 46.93KB | |||
| 3.3 Chapter 9 The Elimination of Economic International Double Taxation |
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2021-11-18 | 64.92KB | ||
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2024-11-13 | 402.48KB | |||
| 3.4 Chapter 10 Tax Sparing |
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2021-11-26 | 354.82KB | ||
| 4.1 Chapter 11 The Principles of International Tax Evasion and Tax Avoidance |
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2022-11-21 | 2.37MB | ||
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2022-11-21 | 2.19MB | |||
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2022-11-21 | 143.80KB | |||
| 4.2 Chapter 12 Legal Regulation of International Transfer Pricing |
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2022-11-21 | 1.21MB | ||
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2022-11-21 | 77.91KB | |||
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2022-11-21 | 65.11KB | |||
| 4.3 Chapter 13 Legal Regulation of Tax Haven |
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2022-11-21 | 362.67KB | ||
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2022-11-21 | 1.74MB | |||
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2022-11-21 | 164.34KB | |||
| 4.4 Chapter 14 Legal Regulation of Abuse of International Tax Treaties |
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2021-12-17 | 498.01KB | ||
| 4.5 Chapter 15 The Controlled Foreign Corporation Rules |
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2022-11-21 | 1.67MB |
文档课程章节
4.1
Chapter 11 The Principles of International Tax Evasion and Tax Avoidance
4.2
Chapter 12 Legal Regulation of International Transfer Pricing
4.3
Chapter 13 Legal Regulation of Tax Haven
4.4
Chapter 14 Legal Regulation of Abuse of International Tax Treaties
4.5
Chapter 15 The Controlled Foreign Corporation Rules
4.6
Chapter 16 Thin Capitalization Rules