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Chapter 1 Bases for International Tax：Jurisdiction Taxation 1

A．Overview of Taxation in the United States 2

B．Overview of Taxation in the Republic of Ireland 15

C．Comparison Tables of Tax Features in Different Jurisdictions in the World 23

D．Questions for Further Consideration 43

Chapter 2 International Income Taxation 44

A．Income Tax 44

B．International Income Taxation 51

C．Questions for Further Consideration 59

Chapter 3 Tax Residence Issue 60

A．Significance of Residence for Tax Purposes 60

B．Outline of Definitions of Residence for Tax Purposes 60

C．Tax Residence in the United Kingdom 61

D．Tax Residence for Individuals in Germany 63

E．Comparison of Residence Standards for Particular Jurisdictions 63

F．China's SAT Issues Guidance on Tax Residence Status of Chinese Controlled Offshore Companies 71

G．Certification of Resident Status in Arrangement between the Mainland of China and the HKSAR for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion 72

H．Questions for Further Consideration 76

Chapter 4 Income Source Jurisdiction and Rules 77

A．General Theory 77

B．Income Source Rules in United States 80

C．Source Rules in China 90

D．Income Source Tests in Germany 93

E．Questions for Further Consideration 97

Chapter 5 International Double Taxation and Relief 99

A．General Theory 99

B．Relief from International Double Taxation 101

C．International Double Taxation Treaty or Agreement 105

D．Calcaulation Examples for Relief of International Double Taxation Arising from Residence Source Conflict：Simple Examples 109

E．Foreign Tax Credit in USA 117

F．Questions for Further Consideration 118

Chapter 6 International Tax Avoidance and Tax Haven 119

A．Tax Avoidance and Tax Evasion 119

B．International Tax Avoidance and Tax Haven 121

C．Tax Haven 127

D．Questions for Further Consideration 153

Chapter 7 International Transfer Pricing and Rules 154

A．Introduction to Concepts Definition 154

B．General Tax Principles of Transfer Pricing Rules 155

C．Specific Transfer Pricing Rules in the United States 166

D．Specific Tax Rules in OECD 169

E．Specific Tax Rules in China 170

F．Questions for Further Consideration 171

Chapter 8 Controlled Foreign Corporation and Rules 173

A．Why Need CFC Rules？ 173

B．Basic Mechanisms 174

C．Subpart F Rules in United States 175

D．CFC Rules in United Kingdom 176

E．CFC Rules in Germany 177

F．CFC Regulations in Italy 177

G．CFC Rules in Japan and Other Countries 178

H．CFC Rules in China—from Special Tax Adjustments Rules 179

I．Other Anti-Deferral Measures 181

J．Questions for Further Consideration 181

Chapter 9 Thin CapitaIization and Rules 183

A．Thin Capitalization：General Theories 183

B．Thin Capitalization Rules in China 185

C．Thin Capitalization Rules in United States 190

D．Brazil Introduces Thin Capitalisation Rules 198

E．Questions for Further Consideration 199

Chapter 10 International Tax Treaty 200

A．History of Two Model Tax Conventions 201

B．The UN Model Tax Convention as Compared with the OECD Model Tax Convention-Current Points of Difference：Examples 204

C．Main Contents of a Typical Treaty 207

D．Tax Treaty Shopping ＆Anti-Tax Treaty Shopping 211

E．German Anti-Tax Treaty Shopping Rules 213

F．Questions for Further Consideration 214

Chapter 11 International Tax Competition and Harmonization 215

A．International Tax Competition 215

B．Tax Harmonization 222

C．Questions for Further Consideration 223

Chapter 12 International Taxation under Electronic Commerce 224

A．Global Trends of Electronic Commerce 224

B．Overview of Tax Issues 226

C．Direct Tax Issues Addressed by the OECD 229

D．Questions for Further Consideration 242

Selected References 244

Appendix A．English Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoid ance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 247

Appendix B．Chinese Edition for Agreement between the Government of the People's Republic of China and the Government of Ireland for the Avoid-ance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income 266

Appendix C．Taxation in the People's Republic of China 277

Appendix D．Sample Test Paper and Keys 284