国际财务管理（原书第8版）教学课件Eun8e_Ch_021_PPT.pptx

International Tax Environment;Chapter Outline;Chapter Outline (continued);The Objectives of Taxation;Tax Neutrality;Tax Equity;Types of Taxation;EXHIBIT 21.1 Corporate Percentage Income Tax Rates from Certain Countries;Income Tax;Withholding Tax;EXHIBIT 21.2U.S. Tax Treaty Percentage Withholding Tax Rates with Selected Countries;Value-Added Tax;Value-Added Tax: Incentive Effects;Value-Added Tax Calculation;Other Types of Taxation;The National Tax Environments;Worldwide Territorial Taxation;Foreign Tax Credits;Organizational Structures;Branch Subsidiary Income;Payments to and from Foreign Affiliates;Transfer Pricing Related Issues;Transfer Pricing Related Issues (continued);Arms-Length Price;Blocked Funds;Strategies for Unblocking Funds;Tax Havens;Controlled Foreign Corporation;Controlled Foreign Corporation (continued);Summary;Summary (continued)