《跨国公司重复征税与反避税实务》课程教学大纲 一、课程基本信息 课程代码：16019202 课程名称：跨国公司重复征税与反避税实务 英文名称：Practice of Double Taxation and Anti Tax Avoidance for Multinational Corporations 课程类别：限选 学 时：32 学分：2 适用对象：法学专业本科生 考核方式：随堂考查 先修课程：国际经济法、国际投资法、税法 二、课程简介 本课程是法学专业本科生的专业选修课。本课程旨在通过基本原理、基本技 能和法律协调方式的介绍和分析，使学生学握解决国际经济关系中跨国公司从事 跨越国境的国际投资活动，所产生的国际重复征税和国际逃税、国际避税，以及 主权国家（东道国）对于外国投资人不公平的税收待遇等问题的方式和方法。本 课程从协调国家之间税收管辖权冲突的方式入手，通过各国家之间签订的税收协 定和各国制订的涉外税法，充分考虑国际经济关系中发达国家和发展中国家所处 的不同地位和利益，以合理方式，平衡资本输出国和资本输入国利益，促进国际 重复征税问题及跨国公司避税与反避税法律实务问题的解决。 This course is the professional course of junior majoring in law.The ourpose of this course is that according to introduction and analysis of basic principles,elementary skills and law coordination manners,the students could asp the w and methods of co related problems ha pened taxation,international tax avoidance and tax evasion,sovereign states' (host countries)unfair tax treatments to foreign investors,etc.The course covers a wide range of the basic theories and foundational knowledge including conflicts of tax jurisdiction,international tax agreements ar nd internal laws. On the base 01 considering differen positions and benefits of developed countries and developing countries in international economic relationships,the course lead the students to think about reasonable ways to balance the benefits of host countries and mother countries,in order to promote the solution of the problem of international d ouble taxation 1 al issue concerning tax avoidance and anti avoidance of Transnational Corporations 三、课程性质与教学目的 国际税法是一门新兴的多种法学门类的边缘性法学学科，它是以研究国际税 收活动法律规范为基本内容的科学，属部门法学。开设跨国公司重复征税与反避《跨国公司重复征税与反避税实务》课程教学大纲 一、课程基本信息 课程代码： 16019202 课程名称：跨国公司重复征税与反避税实务 英文名称：Practice of Double Taxation and Anti Tax Avoidance for Multinational Corporations 课程类别：限选 学 时：32 学 分：2 适用对象: 法学专业本科生 考核方式：随堂考查 先修课程：国际经济法、国际投资法、税法 二、课程简介 本课程是法学专业本科生的专业选修课。本课程旨在通过基本原理、基本技 能和法律协调方式的介绍和分析，使学生掌握解决国际经济关系中跨国公司从事 跨越国境的国际投资活动，所产生的国际重复征税和国际逃税、国际避税，以及 主权国家（东道国）对于外国投资人不公平的税收待遇等问题的方式和方法。本 课程从协调国家之间税收管辖权冲突的方式入手，通过各国家之间签订的税收协 定和各国制订的涉外税法，充分考虑国际经济关系中发达国家和发展中国家所处 的不同地位和利益，以合理方式，平衡资本输出国和资本输入国利益，促进国际 重复征税问题及跨国公司避税与反避税法律实务问题的解决。 This course is the professional course of junior majoring in law. The purpose of this course is that according to introduction and analysis of basic principles, elementary skills and law coordination manners, the students could grasp the ways and methods of correlated problems happened in international investment. These problems include international double taxation, international tax avoidance and tax evasion, sovereign states’ (host countries) unfair tax treatments to foreign investors, etc. The course covers a wide range of the basic theories and foundational knowledge including conflicts of tax jurisdiction, international tax agreements and internal tax laws. On the base of considering different positions and benefits of developed countries and developing countries in international economic relationships, the course lead the students to think about reasonable ways to balance the benefits of host countries and mother countries, in order to promote the solution of the problem of international double taxation and legal issues concerning tax avoidance and anti avoidance of Transnational Corporations. 三、课程性质与教学目的 国际税法是一门新兴的多种法学门类的边缘性法学学科，它是以研究国际税 收活动法律规范为基本内容的科学，属部门法学。开设跨国公司重复征税与反避