跨国所得

对于跨国所得，传统上是通过常设机构标准来划分来源国和居住国的征税权，但跨国电子商务活动却对这一标准提出了挑战。

Traditionally , permanent establishment standard is employed to split the transnational income between source country and resident country . But international E-commerce has brought a great challenge to this standard .

电子商务下跨国所得课税问题研究

The Study of Taxation on Cross-border Transaction Income Derived from E-business

电子商务对跨国所得征税规则的冲击及对策

On the Influence of Electronic Commercial Affairs to the Multinational Income Taxation Rules

第一部分首先对电子商务中跨国所得的性质进行了分析。

In the first part , the author analyzes the nature of income in e-commerce .

电子商务对跨国所得界定规则的冲击，对跨国所得来源识别规则的冲击，对常设机构规则的冲击及对策。

Besides this , electronic commercial affairs impact the rules of income limit , impact the rules of the identification of income resourses and inpact the rules of permanent organizations .

电子商务环境中的跨国营业所得征税问题

Problems of Taxation of Non-resident Cross-border Business Income in Electronic Commerce

跨国公司所得税法律问题探讨

Corporation Tax of Overseas Operations from the Legal Point of View

艺术家跨国表演所得的课税规则问题研究

A Study on Tax Rules for International Performing Artistes

第二章为艺术家跨国表演所得课税规则的法律构成分析。

Chapter 4 provides an introduction and analysis with regard to the development tendency of tax rules for international performing artistes .

开放经济中跨国公司的最优所得税模型

Optimal Income Taxation Model of Multinational Corporations in Open Economy

本文以跨国股权投资的收益&股息为研究对象，试图找到来源国、居住国和跨国投资人三者之间征税问题的最佳平衡点，即跨国股息所得上的合理税负。

The study focuses on the taxation of transnational dividend . The author tries to find out the balance point among three parties involved in transnational dividend taxation : source country of dividend , residence country of transnational investor and transnational investor himself .