消除双重征税和防止避税国际合作：中国与俄罗斯比较研究
发布时间：2021-11-06 12:41
Eliminating double taxation of income and prevention of tax avoidance form a complex global system covering many types of international interaction in the area of tax relations.However,today the problems are still not solved in the framework of the Model Conventions proposed in the second half of the last century are also obvious.The search for new regulatory solutions recognized by international community and organizations such OECD,UN and G20.Increasing importance of international treaties,the...
【文章来源】：浙江大学浙江省 211工程院校 985工程院校 教育部直属院校
【文章页数】：112 页
【学位级别】：硕士
【文章目录】：
Acknowledgements
Abstract
List of Abbreviations
1. Introduction
1.1. Background
1.2. Research Questions
1.3. Significance of the study
1.4. Literature Review
1.5. Research Methodology
2. International Cooperation on Eliminating Double Taxation and Preventing Tax Avoidance
2.1. Background
2.2. History of the project for countering BEPS
2.3. The main provisions of the action Plan to combat the minimization of taxation and profit
2.4. The mechanisms of participation of non-members States of the OECD and G20 in the BEPS project
3. The New Agreement on Avoiding Double Taxation and Preventing Tax Evasion for Taxes on Income and Capital between China and Russia under provisions of OECD/UNMC
3.1. Background
3.2. Immediate prospect
3.3. Major changes
4. Russia’s Practice on Eliminating Double Taxation and Preventing Tax Avoidance (case-study)
4.1. The Principle of Residency in Eliminating Double Taxation
4.2. The Concept of PE
4.3. The Concept of Beneficial Ownership and Taxation of Passive Income
4.4. Limitation on benefits provided by DTT
5. China’s Practice on Eliminating Double Taxation and Preventing Tax Avoidance (case-study)
5.1. The Principle of Residency in Eliminating Double Taxation
5.2. The Concept of PE
5.3. The Concept of Beneficial Ownership and Taxation of Passive Income
5.4. Limitation on benefits provided by DTT
6. Comparison of eliminating double taxation and preventing tax avoidance of income taxes
7. Conclusions and Recommendations
References
本文编号：3479853
【文章来源】：浙江大学浙江省 211工程院校 985工程院校 教育部直属院校
【文章页数】：112 页
【学位级别】：硕士
【文章目录】：
Acknowledgements
Abstract
List of Abbreviations
1. Introduction
1.1. Background
1.2. Research Questions
1.3. Significance of the study
1.4. Literature Review
1.5. Research Methodology
2. International Cooperation on Eliminating Double Taxation and Preventing Tax Avoidance
2.1. Background
2.2. History of the project for countering BEPS
2.3. The main provisions of the action Plan to combat the minimization of taxation and profit
2.4. The mechanisms of participation of non-members States of the OECD and G20 in the BEPS project
3. The New Agreement on Avoiding Double Taxation and Preventing Tax Evasion for Taxes on Income and Capital between China and Russia under provisions of OECD/UNMC
3.1. Background
3.2. Immediate prospect
3.3. Major changes
4. Russia’s Practice on Eliminating Double Taxation and Preventing Tax Avoidance (case-study)
4.1. The Principle of Residency in Eliminating Double Taxation
4.2. The Concept of PE
4.3. The Concept of Beneficial Ownership and Taxation of Passive Income
4.4. Limitation on benefits provided by DTT
5. China’s Practice on Eliminating Double Taxation and Preventing Tax Avoidance (case-study)
5.1. The Principle of Residency in Eliminating Double Taxation
5.2. The Concept of PE
5.3. The Concept of Beneficial Ownership and Taxation of Passive Income
5.4. Limitation on benefits provided by DTT
6. Comparison of eliminating double taxation and preventing tax avoidance of income taxes
7. Conclusions and Recommendations
References
本文编号：3479853
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