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dc.contributor.advisor廖益新
dc.contributor.author梁巍巍
dc.date.accessioned2016-02-23T00:59:20Z
dc.date.available2016-02-23T00:59:20Z
dc.date.issued2015-07-16 10:02:11.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/94834
dc.description.abstract常设机构原则是国际税法上的一个重要原则,而代理型常设机构是晚近常设机构的重要表现形式,关于代理型常设机构的认定还存有不少的问题。各国对代理型常设机构征税权的争夺也较为激烈,这不仅牵涉相关纳税人的税收利益问题,而且更关系到一国的税收主权,关乎各国对本国税收权益的维护。 本文分为三个部分:序言、正文和结论。 第一部分是序言,主要介绍文章的选题背景、选题意义、国内外研究现状、本文的写作思路、研究方法和创新之处。 第二部分是正文,共分为五章: 第一章为代理型常设机构的概述部分,笔者从历史角度简要回顾代理型常设机构的发展历程与演变,通过引入“可税性”理论来分析代理型常设机构是否“可税”的问题,进...
dc.description.abstractThe principle of permanent establishment is one of the important principles of international tax law and with the development of the international taxation practice, the agent permanent establishment has become more significant among them. However, there are still problems with the determination of the agent permanent establishment. There is fierce competition from countries on the right to tax on...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=47217&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=51752
dc.subject常设机构原则
dc.subject代理型常设机构
dc.subject构成要件认定
dc.subjectPrinciple of the Permanent Establishment
dc.subjectAgent Permanent Establishment
dc.subjectLegal Elements
dc.title代理型常设机构认定探析
dc.title.alternativeStudy on the Determination of the Agent Permanent Establishment
dc.typethesis
dc.date.replied2015-05-24
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院_法律硕士
dc.description.note学号:13020121150220


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