The second chapter mainly introduces the solution of United States, the European Union and the Organization for Economic Co-operation and Development concerned the improvement of current international tax law.
Chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign-source income from investment, the definition and implications of "double taxation", and the tax treaties developed for the purpose of relieving international double taxation. The author then renders his own view of points on the economic and legal climate of the CFC legislation, the characteristics of CFC legislation, and the justifications on the accountancy, taxation and law of the CFC legislation.
Electronic commerce is the core of economic activities and the key motivation to economic development in the new century. Electronic commerce brings us interests, and meanwhile it brings us some new problems and new challenges on taxation. This article discusses the law problems of international taxation in the transnational electronic commercial affairs and tries to find out appropriate policies that our country should take.