2. The Issue of International Bonds and Law
Chapter 18 Issue of International Stock and Stock Trade System
Chapter 19 International Financial Supervision and Foreign Exchange Control PART V LEGAL SYSTEM OF INTERNATIONAL TAXATION Chapter 20 Introduction of International Tax Law
1. The Emergence and Development of International Tax Law
2. The Concept of International Tax Law and the Features of Legal Relationship of International Taxation
3.Aims and Principles of International Tax Law Chapter 21 Tax Jurisdiction and Income Tax Law System
Chapter 22 Harmonization in the Conflict of Taxation of Transnational Income and Property Value
1. The Harmonization of the Taxation of Transnational Business Income
2 The Harmonization of the Taxation of Transnational Income from Property Income , Capital Gains and Value
Chapter 23 Methods for Elimination of International Double Taxation 1.Introduction
2. Exemption Method 3. Credit Method 4. Tax Sparing Credit
Chapter 24 International Tax Avoidance and Evasion
1.The Outline of International Tax Avoidance and Evasion 2. Basic Ways of International Tax Avoidance and Evasion
3 Domestic Legal Measures for Regulation of international Tax Avoidance and Evasion
4.International Cooperation for Control of international Tax Avoidance and Evasion
三 、推荐教材和参考书目
1、《国际经济法学》,郭寿康、赵秀文主编,第二版,中国人民大学出版社,2006
2、《国际经济法概论》,姚梅镇主编, 武大出版社 1998 3、《国际经济法》,余劲松、吴志攀主编,第二版,北京大学出版社、高等教育出版社,
2003 4、《国际经济法学》,曹建明主编,第二版,中国政法大学出版社,2000
执笔人:袁慧光 审核人:张道功 审定:法学院