Number of Class Hour:1 Aim and Re s know the concept of tax jurisdiction;and then,master resident jurisdiction peints and Diff ult Points Resident iur liction 2 Source iurisdiction Knowledge Structure: Concept of tax jurisdiction; 2 Resident ju General Introduction of Tax Jurisdiction 11 and Resident Jurisdiction 1.3 the Place of Source and Source Jurisdiction Section 2 Resident Jurisdiction 2.1 Confirmation Standard for Resident 2.2 Confliction of Jurisdiction ction 3 Source Jurisdiction baer2nesaoaagDoubleand0oveiapingTaxaion Aim and Requirement: Let the students know the concept and characteristics of international double and overlapping taxation.Learn the harm of international double and overlapping taxation,and master the causes of international double and overlapping taxation.At last learn the ways to avoid the international 2.Car ule tavertap ati Knowledge Structure: 1.International double taxation; 2.International overlapping taxation. ction 1 International Double Taxation 1.1 Concept and Characteristics 3 ds for Eli m n o ernat nal Double Taxation n 2 Int 2.1 Concept and Characteristic Overlapping Taxation 2.2 Causes of international overlap na taxation 2.3 Difference between double taxation and overlapping taxation 2.4 harm of intemational overlapping taxation 2.5 Methods for Elimination of International Overlapping Taxation IAvoidance and Evasion of Taxation ss Hour:2 Let the ent learn the concept of international avoidance and evasion of taxation analyze the es of intemnational avoidance and evasion of taxation:discuss the main ways of international avoidance and evasion of taxation;at last,the students will learn and grasp the methods of elimination of international avoidance and evasion of taxation. Key Points and Difficult Points: 1.Difference between avoidance and evasion of taxation; 2.Methods of elimination of international avoidance and evasion of taxation. Knowledge Structure: Number of Class Hour: 1 Aim and Requirement: First, Let the students know the concept of tax jurisdiction; and then, master resident jurisdiction and source jurisdiction. Key Points and Difficult Points: 1. Resident jurisdiction; 2. Source jurisdiction. Knowledge Structure: 1. Concept of tax jurisdiction; 2. Resident jurisdiction 3. Source jurisdiction Section 1 General Introduction of Tax Jurisdiction ⒈1 Concept ⒈2 Resident and Resident Jurisdiction ⒈3 the Place of Source and Source Jurisdiction Section 2 Resident Jurisdiction ⒉1 Confirmation Standard for Resident ⒉2 Confliction of Jurisdiction Section 3 Source Jurisdiction ⒊1 Classification of Transnational Income ⒊2 Confirmation Standard for the Place of Source Chapter 21 International Double and Overlapping Taxation Number of Class Hour: 3 Aim and Requirement: Let the students know the concept and characteristics of international double and overlapping taxation. Learn the harm of international double and overlapping taxation, and master the causes of international double and overlapping taxation. At last learn the ways to avoid the international double and overlapping taxation. Key Points and Difficult Points: 1.Characteristics of international double taxation and international overlapping taxation; 2.Causes of International double taxation and overlapping taxation; 3.Methods for elimination of international overlapping taxation. Knowledge Structure: 1.International double taxation; 2.International overlapping taxation. Section 1 International Double Taxation ⒈1 Concept and Characteristics ⒈2 Causes ⒈3 Methods for Elimination of International Double Taxation Section 2 International Overlapping Taxation ⒉1 Concept and Characteristics of International Overlapping Taxation ⒉2 Causes of international overlapping taxation ⒉3 Difference between double taxation and overlapping taxation ⒉4 harm of international overlapping taxation ⒉5 Methods for Elimination of International Overlapping Taxation Chapter 22 International Avoidance and Evasion of Taxation Number of Class Hour: 2 Aim and Requirement: Let the student learn the concept of international avoidance and evasion of taxation, analyze the causes of international avoidance and evasion of taxation; discuss the main ways of international avoidance and evasion of taxation; at last , the students will learn and grasp the methods of elimination of international avoidance and evasion of taxation. Key Points and Difficult Points: 1. Difference between avoidance and evasion of taxation; 2.Methods of elimination of international avoidance and evasion of taxation. Knowledge Structure: