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dc.contributor.advisor廖益新
dc.contributor.author王雨桐
dc.date.accessioned2016-01-13T02:47:31Z
dc.date.available2016-01-13T02:47:31Z
dc.date.issued2013-09-13 16:50:53.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75399
dc.description.abstract在经济全球化的大背景下,集合投资工具(CollectiveInvestmentVehicles,简称CIVs)在各国的国内投资领域以及国际投资实践中所扮演的角色是不容忽视的。从一些主要发达国家的经济数据上看,通过集合投资工具进行的投资在跨境投资中占了相当大的比重。投资者选择通过集合投资工具进行投资而不是进行直接投资出于多方面的考量,其中一个很重要的因素即是集合投资工具所产生的规模经济效应。从税收目的的角度来看,通过集合投资工具进行投资有一个潜在的要求,即应当使通过集合投资工具进行的投资与直接投资之间保持税收中性。当前,多数国家在国内法中已规定了相应的协调机制以解决投资者、集合投资工具与投资同在...
dc.description.abstractUnder the background of economic globalization, Collective Investment Vehicles (CIVs) play a vital role in the domestic investment industry and international investment activities. From the figures of developed countries, investment via CIVs takes a considerable proportion in cross-border investment. Based on some factors, investors choose to invest through CIVs rather than investing directly, one...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=37481&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=39530
dc.subject集合投资工具
dc.subject税收协定
dc.subject国际重复征税
dc.subjectCollective Investment Vehicles
dc.subjectTax Convention
dc.subjectInternational Double-taxation
dc.title集合投资工具及其所得课税的税收协定适用
dc.title.alternativeThe Application of International Tax Convention to Collective Investment Vehicles and Their Income Taxation
dc.typethesis
dc.date.replied2013-06-05
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:13620101150163


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