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Chapter 1
International Tax and Bases for International Tax:
Jurisdiction Taxation
A What is “International Tax”? B What is “Jurisdiction Taxation”?
Relationship between“International Taxations in the USA and Ireland
C Tax” and “Jurisdiction Taxation” D
C. Relationship between International Tax
and Jurisdiction Taxation
C1: International Tax is based on Jurisdiction Taxation
Without Jurisdiction Taxation, without International Tax .
Therefore, to learn International Tax well, one has to know a lot about Jurisdiction
Taxation. At least he has to know about some typical countries and territories
For us Chinese , we have to learn China Taxation before learning International Tax .
International Tax 3 International
Tax
C2: International Tax has important effects on Jurisdiction Taxation
The title means international tax rules or events may affect a jurisdiction’s
unilateral tax rules.For example:
The USA’s Trump Tax Reform in 2018 is a great international tax event in the
field of International Tax. It reduced the Federal corporate income tax rate
from 35% to a flat rate of 21%, thus resulting in a new round of International
Income Tax Competition in the world. What shall we do in such background?
Shall We reduce our Enterprise Income Tax rate from 25% to 20%?
International
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