Course Objectives

This course offers a concise discussion of the major income tax rules affecting multinational corporations and other taxpayers engaged in cross-border activities. It takes a worldwide perspective, providing many examples drawn from a wide variety of countries. Topics covered include residency rules, relief measures for avoiding international double taxation, transfer pricing rules, and various anti-avoidance rules, including the complex rules designed to prevent the shifting of income to tax havens. Tax treaties are addressed in some detail, with emphasis on the OECD and United Nations model conventions. The lectures include substantial discussion of international tax policy issues and offers a critique of the efforts of the OECD and various countries to address those issues.

Course Requirements

To explain the fundamentals of International Tax and how it works in practice, to understand fundamental tax concepts, to focus on how residents and non-residents are taxed in different jurisdictions, and how to relief double taxation, and to know anti-avoidance measures.

Course Contents

There are the main issues for the lectures, including Residence，Source Jurisdiction，Double Taxation，Transfer Pricing, and Tax treaty.

Credits: 3