國際租稅入門

本書共分七章，除首章基本概述與末章新興議題，脈絡上先從國家課稅權在國際租稅環境的型態出發（第二章），其次討論課稅權衝突之避免與緩解（第三章）；接著從跨國企業租稅規劃角度，探討移轉訂價（第四章）、資本稀釋、受控外國公司、離岸投資基金等避稅（防杜）機制的運作以及其在徵納關係的互動（第五章）。最後透過租稅條約的介紹進行統整，使國家與企業觀點熔於一爐（第六章）。篇幅精簡，論述則次第漸進，層次分明。
The book comprises 7 chapters. In addition to the first and last as general description and emerging issues respectively, the authors begins with the taxing power of the state in the international tax environment (ch.2), then discusses the prevention or mitigation of their conflicts (ch.3). In turn, the books takes the standpoint from international tax planning by multinational enterprises, and focuses on (anti-)tax avoidance mechanisms as transfer pricing (ch.4), thin capitalization, controlled foreign company, and offshore investment funds, etc. (ch.5) and the interaction between taxpayers and tax authorities concerned. Thirdly, the book consolidates the above perspective of state as well as that of enterprise in the section of tax treaty (ch.6). Despite its brevity, the book retains clarity and preciseness

本書特點之一，在於兩位作者來自不同稅制環境，能以比較觀點介紹國際租稅基本概念，使讀者短時間內具備相關知識，並有能力據以深入個別特殊議題。本中譯版次另收錄各地專家序文，反映最新動態及發展趨勢，更可一窺各國因應之道，極具政策研究參考價值。
A feature of the book is the different background of the two authors, which provides comparative perspective towards international tax concepts. Readers may acquire basic knowledge within manageable time while being capable of dealing with specific issues. Also included in the version of translation, are the prefaces by courtesy of tax experts, updating the latest developments and reactions in different jurisdictions and offering important insights as references to policy studies.

作者簡介：

Brian J. Arnold

加拿大稅務基金會（Canadian Tax Foundation）稅法名譽教授和資深顧問。曾在哈佛法學院（Harvard Law School）和紐約大學法學院（New York University School of Law）擔任客座教授（2005~2011），在墨爾本和悉尼法學院教授國際稅務課程（2005~2012），也擔任過多國政府、OECD和聯合國的顧問。國際財政協會(IFA)成員（2000~2007），IBFD《國際稅務專刊》的聯合編輯。

Michael J. McIntyre（1942-2013）

曾在韋恩州立大學法律學院擔任教授（Wayne State University Law School），也擔任過美國各州和各國政府的顧問，包括澳大利亞、孟加拉國、巴西、加拿大、埃及、新西蘭、秘魯、羅馬尼亞、西班牙、美國和越南。

譯者簡介：

藍元駿，臺灣大學法學士、碩士、博士。澳洲、日本、加拿大等地訪問研究。歷任中國文化大學助理教授、副教授；曾任行政院訴願審議委員、考試院命題、閱卷委員。主要以中英文寫作，其作品見於國內外學術期刊，或收錄在Springer, Economica等國際出版社所編書籍。教授之相關課程：法學緒論、英美法導論、法學外文等。

近年相關譯作：《美國法制概述》（2018）、《大陸法傳統》（2018）、《國際租稅入門》（2018）、《資本主義經濟學及其社會學—熊彼德論文選集》（2017）、《租稅正義與人權保障──葛克昌教授祝壽論文集》（2016）。

Mr. Yuan-Chun (Martin)LAN,a lawyer from LL.B (NTU), LL.M (NTU), PhD (NTU), Postdoc (NTU), studies and articles mainly on fiscal and public law in reviewed journals or collected by international publishers as Springer, Economica, etc. He has been a visiting fellow at academic institutions in Australia, Canada, Japan, etc. He started teaching at PCCU(Chinese Culture University) since 2010 and serves as member in the review committee of Hwa-Gang Law Journal, the Public and Labor Law Research Center, and as the Executive Secretary of the International Law Research Center of PCCU.Relevant courses he teaches are Introduction to jurisprudence, Anglo-American law, and Foreign Legal Languages.

Martin has a dream, which is to compile a set of multilingual, interdisciplinary tax encyclopedia. He begins its realization by translating classic works, his recent publications include:John Henry Merryman& Rogelio Pérez-Perdomo, The Civil Law Tradition—An Introduction to the Legal Systems of Europe and Latin America, Stanford University Press, (2018);E. Allan Farnsworth, An Introduction to the Legal System of the United States, Oxford University Press (2018);Brian Arnold & Michael McIntyre, International Tax Primer, Wolters Kluwer (2018);Joseph Schumpeter’s Anthology, The Capitalism of Economics and Sociology, Princeton University Press(2017); and mongraphs in : Tax Justice and Protection of Human Rights—a Festschrift for Professor Gee Keh-Chang, Sharing Publishing (2016)