A Study on the Legal Regime for the Avoidance of Taxation under International Law
碩士 === 國立臺灣海洋大學 === 海洋法律研究所 === 93 === Abstract The modern economic exchange pattern tends to be globalized, and it comes to the issue of “Double Taxation” when an individual or an entity acquires foreign income. The issue not only influences cross-border tax payers but also impacts the developme...
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ndltd-TW-093NTOU52730352016-06-01T04:25:06Z http://ndltd.ncl.edu.tw/handle/98393148815572209880 A Study on the Legal Regime for the Avoidance of Taxation under International Law 國際法上避免重複課稅法制之研究 Jing-Fu Hsu 許景富 碩士 國立臺灣海洋大學 海洋法律研究所 93 Abstract The modern economic exchange pattern tends to be globalized, and it comes to the issue of “Double Taxation” when an individual or an entity acquires foreign income. The issue not only influences cross-border tax payers but also impacts the development of international economic balance. If the problem of international double taxation is unsolved, people will hold suspicions toward international economic behaviors. Therefore, Model Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and United Nations Model Double Taxation Convention Between Developed and Developing countries rise among the international community as a solution. These two treaties are trying to manage the problem of “international double taxation”. The article is exploring the international practice of avoiding double taxation and the way how the international community distributes taxation equally and fairly. The following are chapters of this article: Chapter One Introduction to International Tax Law, Chapter Two Theories of International Taxation Regulation, Chapter Three International Tax Agreements, Chapter Four Foreign Income Exemption System and Method of Ordinary Credit, Chapter Five Tax Sparing Credit Method, Chapter Six Taxation of R.O.C-“Agreement for the Avoidance of Double Taxation between Republic of China and Kingdom of Swaziland as an Example”, Chapter Seven International Competition on Taxation and Chapter Eight Conclusion. Keyword:International Taxation、Double Taxation、Foreign Income Exemption System、Method of Ordinary Credit、Tax Sparing Credit Method. Robert Lihtorng Chen 陳荔彤 2005 學位論文 ; thesis 217 zh-TW |
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碩士 === 國立臺灣海洋大學 === 海洋法律研究所 === 93 === Abstract
The modern economic exchange pattern tends to be globalized, and it comes to the issue of “Double Taxation” when an individual or an entity acquires foreign income. The issue not only influences cross-border tax payers but also impacts the development of international economic balance. If the problem of international double taxation is unsolved, people will hold suspicions toward international economic behaviors. Therefore, Model Convention for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital and United Nations Model Double Taxation Convention Between Developed and Developing countries rise among the international community as a solution. These two treaties are trying to manage the problem of “international double taxation”. The article is exploring the international practice of avoiding double taxation and the way how the international community distributes taxation equally and fairly. The following are chapters of this article: Chapter One Introduction to International Tax Law, Chapter Two Theories of International Taxation Regulation, Chapter Three International Tax Agreements, Chapter Four Foreign Income Exemption System and Method of Ordinary Credit, Chapter Five Tax Sparing Credit Method, Chapter Six Taxation of R.O.C-“Agreement for the Avoidance of Double Taxation between Republic of China and Kingdom of Swaziland as an Example”, Chapter Seven International Competition on Taxation and Chapter Eight Conclusion.
Keyword:International Taxation、Double Taxation、Foreign Income Exemption System、Method of Ordinary Credit、Tax Sparing Credit Method.
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author2 |
Robert Lihtorng Chen |
author_facet |
Robert Lihtorng Chen Jing-Fu Hsu 許景富 |
author |
Jing-Fu Hsu 許景富 |
spellingShingle |
Jing-Fu Hsu 許景富 A Study on the Legal Regime for the Avoidance of Taxation under International Law |
author_sort |
Jing-Fu Hsu |
title |
A Study on the Legal Regime for the Avoidance of Taxation under International Law |
title_short |
A Study on the Legal Regime for the Avoidance of Taxation under International Law |
title_full |
A Study on the Legal Regime for the Avoidance of Taxation under International Law |
title_fullStr |
A Study on the Legal Regime for the Avoidance of Taxation under International Law |
title_full_unstemmed |
A Study on the Legal Regime for the Avoidance of Taxation under International Law |
title_sort |
study on the legal regime for the avoidance of taxation under international law |
publishDate |
2005 |
url |
http://ndltd.ncl.edu.tw/handle/98393148815572209880 |
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