| 1. | The jurisdictional conflicts ; 5
国际税收管辖权的冲突5 |
| 2. | The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income
国际税收协定签订的目的就是要协调和克服缔约国之间税收管辖权和税收利益的冲突,从而避免国际双重征税。 |
| 3. | The second one is about the tax jurisdiction over residents . it is very difficult to define the legal person ' s status under the e - commerce conditions
电子商务对居民税收管辖权的影响集中表现为，在电子商务环境下，确定法人居民身份十分困难。 |
| 4. | In chapter 2 it analyses the influence of electronic commerce to tax system . those influence come from international tax jurisdiction and permanent establishment and the other six problems
第二章从国际税收管辖权、常设机构认定等八个方面剖析了电子商务对税收体制的影响。 |
| 5. | In international tax revenue , in inhabitant tax revenue jurisdiction " inhabitant " the determination , is a sovereign state correctly exercises the tax revenue jurisdiction key to be at
在国际税收中，居民税收管辖权中的“居民”的确定，是一个主权国家正确行使税收管辖权的关键所在。 |
| 6. | The second chapter is devoted to an theoretical analysis of u . s . ftc regime as an unity of opposition of avoiding international double taxation and maintaining u . s . fiscal jurisdiction
第二章从理论角度对美国抵免制度在避免国际双重征税和维护美国税收管辖权上的矛盾和统一作了分析。 |
| 7. | Main contents : the course introduces foreign taxes and their imposition methods , foreign tax structure , foreign tax burden , foreign tax preferences , foreign tax jurisdiction and foreign tax administration system
主要内容：包括外国开征的税种及其征收方法，外国的税收结构，外国的税收负担外国的税收优惠，外国的税收管辖权，外国的税收管理制度。 |
| 8. | The objective terms include the differences of revenue from tax jurisdiction , tax rate , the cardinal number of tax , the methods of anti tax avoidance . the stimulating factors include the inflation and the limit tax rate
这些客观条件包括税收管辖权的差别、税率的差别、税基的差别、反避税方法的差别等等，而对国际税收筹划产生刺激性作用的因素包括通货膨胀和边际税率。 |
| 9. | The income source rules , the deduction allocation rules and the rules dealing with net losses in u . s . ftc limitation system have the same function of preventing taxpayers from abusing ftc . however , the current limitation rules can not always reach the ideal state of ftc
此外，适用于抵兔限额计算的所得来源地确定规则、费用分摊规则和亏损处理规则，也有防范纳税人滥用抵兔、维护美国税收管辖权的功能。 |
| 10. | The chapter considers that there are two classes of rules in u . s . ftc regime , rules granting rights and rules restricting rights , of which the former is intended to avoid international double taxation and the latter is to maintain u . s . fiscal jurisdiction
该章认为，美国抵免制度中包含了这样两种规则：授予权利的规则和限制权利的规则，这两种规则价值取向完全不同，前者意在避免国际双重征税，后者旨在维护美国税收管辖权。 |
