International Tax Law

My speciality is international tax law .

我的专业是国际税法。

The object of international tax law is the relation of international harmonizing .

国际税法的调整对象是国际税收协调关系。

Conflicts of Chinese and International Tax Law and Their Coordination within WTO Framework

WTO体制下中国税法与国际税法的冲突与规避

Study on Some Issues of International Tax Law Concerning Real Estate Investment Trusts

房地产投资信托国际税收法律问题研究

The Rule for Discerning the General Permanent Establishment Under International Tax Law

国际税法中一般类型常设机构的确定规则

The principle of tax neutrality is one of the fundamental rules of the international tax law .

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The objects of international tax law are international tax interests and conducts of international tax cooperation .

国际税法的客体是国际税收利益和国际税收协作行为。

On the other hand , it puts forward challenge to the current international tax law and it becomes a typical issue in the world .

但是另一方面，电子商务的崛起对传统的国际税收法律制度提出了挑战。

Therefore , the identification of a permanent establishment is not only an important issue of International Tax law , but also of great significance for China to establish a sound taxation of electronic commerce system .

所以对于常设机构的认定不仅对国际税法是个重要的课题，对于我国建立完善的电子商务征税系统也具有重要意义。

While the development of international tax law has harmonized the collision of tax interest between counties , eliminating the obstacle of double taxation , the sovereignty of country is been challenging on many aspects .

国际税法的产生及发展协调了主权国家间的利益分割，在一定程度上消除了全球化进程中的税收障碍的消极影响的同时，国家税收主权受到了各个层面的挑战和冲击。

The application of tax law of the taxpayer concerning foreign countries has overlapped features . It involves the application of the China 's tax law , the foreign country 's tax law , and the international tax law as well .

涉外纳税人的税法适用具有交叉重叠的特性，它既涉及到中国税法的适用，也涉及到外国税法以及国际税法的适用。

Judging from the domestic tax laws of inspiration in the field of international tax law , it can be said that in the international tax area of coordination , fairness and efficiency can still be regarded as a principle to use .

从国内税法中得到启示，在国际税法领域，也可以说是在国际税收协调领域，公平和效率仍然可以作为原则来使用。

Then compares the jural department of international tax law with the related ones , and analyzes the characteristics of international tax law from the following aspects : object of legal regulation , subject composition and principles of legal norms , etc.

并主要从国际税法的调整对象、客体、主体、法律规范的构成和原则等方面，比较分析了国际税法与邻近法律部门相区别的特征所在。