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InternationaltaxationContent一.Whatisinternationaltaxation2.theDefinitionofInternationalTax3.TheBasicElementsofInternationalTaxationObjectoftaxationObjectoftaxation3.theScopeofInternationalTax4.TwoDimensionsofInternationalTax5.Conceptionanalysis二.Theessenceofinternationaltaxation三.Inthedesigningofitsinternationaltaxrules,acountryshouldseektoadvancethefollowingfourgoals:gettingitsfairshareofrevenuefromcrossbordertransactionspromotingfairnessenhancingthecompetitivenessofthedomesticeconomycapital-exportandcapital-importneutrality四.Theprincipleoffairness2.Equityoftaxburden:Fairnessisachievedbyimposingequaltaxburdensontaxpayerswithequalincome,withoutreferencetothesourceofincome,andbymakingtheseburdenscommensuratewiththeabilitytopayoftaxpayers.Theprincipleofefficiency五Majortopicsofinternationaltaxation
