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【With the same tag:【居民税收管辖权】 Found 2 articles】 /Page Order by: Asce Desc

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| D912.29

Evasion of Individual Income Tax Obligation and Its Regulation

The occurrence of individual income tax liability depends on whether there are taxable facts in line with the statutory tax elements. If the taxpayer tries to avoid the individual income t...

First published at: Oct 20, 2020

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doi:10.16538/j.cnki.jsufe.2020.05.009

Journal of Shanghai University of Finance and Economics, Vol. 22, Issue 05, pp. 124 - 137

| DF963

The Problem and Reform of Tax Jurisdiction over Residents in the Post BEPS Era

Wang Lihua, Liao Yixin

Tax jurisdiction over residents is a kind of tax principle that is based on the legal facts in the income tax laws of various countries on the basis of the existence of residents or nation...

First published at: Aug 01, 2018

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doi:10.16538/j.cnki.jsufe.2018.04.009

Journal of Shanghai University of Finance and Economics, Vol. 20, Issue 04, pp. 129 - 140

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