英语论文网

留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 论文寄售中心 论文翻译中心

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal

英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献

ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter

澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文

小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法

英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查

temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语

经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目

日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题

职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意

商务英语翻译论文广告英语商务英语商务英语教学

无忧论文网

联系方式

双重课税协定 Double Taxation Agreement (DTA) [4]

论文作者:www.51lunwen.org论文属性:本科毕业论文 Thesis登出时间:2017-12-13编辑:cinq点击率:16393

论文字数:3000论文编号:org201712131417395113语种:英语 English地区:美国价格:免费论文

关键词:税收留学生论文双重课税协定

摘要:本文是留学生税收论文范文,主要内容是解释双重征税协定相关内容及其发展史,以及税收协定所存在的局限性。

D MC. Therefore, in order suit their requirements they usually add or delete and even modify articles present in model tax treaties. However, they basically follow these two model conventions. The United Nations Model Convention was most recently revised in 2011 and the OECD Model Convention in 2014.

1.6 THE DUAL NATURE OF TAX TREATIES
Tax treaties have a dual nature as they are International binding agreements between sovereign states and at the same time part of domestic tax law of their respective states. A tax does not describe a tax system. However, it describes the ultimate limits to which that system may extend. For example: maximum withholding tax rate does not necessarily mean imposition of actual withholding tax. As a general rule a tax treaty does not substantiate any tax liability (or increase any taxes over national tax laws). A tax treaty involves a negotiated sharing of tax revenue by two states and is a connectionbetween two tax systems.

1.7 THE CONTENTS OF TAX TREATIES
Internationally accepted models contain 30 (or 29) standard articles which may be grouped as follows:

Personal Scope: Taxpayers Covered
Material Scope: Scope of Taxes
Territorial Scope: Area Covered
Temporal Scope: Period Covered
Distributive Scope: Tax Sharing
Method of Relief: Exemption or Credit
Commentary to Aid Interpretation
Observations and Reservations
The model treaty comprises of standard clauses, commonly known as articles, which may be amended in negotiations by contracting states. It is governed by the Source Rules, the Assignment Rules and the Relief Rules and has got its specific structure which can be summarized as follows:

Personal and Material Scope
Specifies to whom the convention applies and which taxes are covered– Article 1 & 2.

The Territorial Scope - Specifies the geographical area and the tax jurisdiction covered and the General Definitions
The various terms commonly used in the various articles are defined Article 3, 4& 5

The Assignment rights to the different classes of income – article 6 to 22
Method of Relief
Specifies the methods for relief in cases of double taxation between two tax jurisdictions – article 23A & 23B

Distributive Rules and Special Provisions
Provides the rules for the avoidance of double taxation on income or capital; exchange of information; assistance in collection of taxes – article 24 to 29

The Temporal Scope
Specifies the entry into force and the duration of the treaty – Article 30 & 31

The key concept covered in this chapter were:

International Tax treaties
The role of Vienna Convention on the Law of Treaties
Model Tax Treaty or Double Taxation Avoidance Agreement
The history of DTAs and why they are necessary?
Look at the dual nature of tax treaties; and
The contents of a tax treaty.
Learners will be expected to have gained a detailed knowledge of the topics and be able to apply this knowledge showing an understanding of the issues involved.

1.8 QUESTIONS
What is a tax treaty? How does it differ from other international treaties? What are the different types of tax treaties? What is a Model tax treaty?
Explain the main functions of or reasons for a bilateral t论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。
英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非