Fundamental International Taxation
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spContent=In the era of the global and digital economy, firms often earn income in multiple countries, each with its own tax rules. The fundamental issue in international taxation is that when firms invest abroad or engage in business abroad, they become subject to the tax laws of at least two countries. Tax is highly juridical, which raises the possibility of multiple countries taxing the same income or no countries taxing the income at all. This course will provide the necessary knowledge of the Internal Revenue Code and relevant provisions for cross-border transactions. It is intended to provide a basic understanding of how the rules operate and the policies behind them, as well as the practical knowledge needed for today's competitive international tax field.
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课程概述

This course introduces fundamental concepts in international taxation and explores the application of the Internal Revenue Code to the activities of individuals and business entities globally. The topics covered in this course include:

  • Double taxation
  • International tax neutrality rules
  • Tax residency
  • Source of income
  • Foreign tax credit
  • Foreign-controlled corporation rules
  • Thin capitalization rules
  • Transfer pricing

 

This course uses three approaches to help beginners in this field:

  • It covers classic and relevant law cases related to international taxation as examples to enhance students' understanding of tax terms and legal principles.
  • It sets up a case study module by adopting one Harvard Business School case to guide students find a balance between theory and practice actively.
  • It tracks recent updates of the G20/OCED Base Erosion and Profit Shifting (BEPS) inclusive framework, helping students form a systematic knowledge framework in international taxation.
授课目标

The purpose of this course is to help students gain a solid understanding of the opportunities and challenges faced by multinational entities in a globalized environment through the perspective of international taxation. Through the study of this course, students can master the basic theory of international taxation and understand the impact and practical significance of international taxation on international trade and international investment. At the same time, this course involves a large number of tax terms, requiring students to be able to explain key terms in English and have the ability to understand and analyze important tax law provisions. Through the study of this course, students should achieve the following goals:


1.    Understand and master the basic concepts of international taxation.

2.    Accumulate important research conclusions in the field of international taxation and master the progress of disciplinary research.

3.    Master the theoretical knowledge and applicable methods of international double taxation, international tax evasion and avoidance, and international tax treaties.

4.    Analyze the relevant theories of international taxation and solve practical problems of international taxation.

课程大纲
预备知识


Prerequisite Course Requirements: Corporate Finance



参考资料

[1] Merle Erickson, Michelle Hanlon, Edward L. Maydew, and Terry Shevlin. “Taxes and Business Strategy.”  Cambridge Business Publishers, 6th edition, 2020.

[2] Joseph Isenbergh and Bredt Wells. “International Taxation (Concepts and Insights).” Foundation Press, 4th edition, 2019.

[3] Brian J. Arnold. “International Tax Primer.” Kluwer Law International, 4th edition, 2019.

 

常见问题

Q : Who would be suitable for this course?

A :   Anyone interested in international business and economy.