書名：國際租稅入門 作者：藍元駿 出版社：五南 出版日期：2018/12/10 ISBN：9789577631985 內容簡介 　　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. 目錄 推薦序 序 第一章　序論 A. 本書目標 B. 何謂國際租稅 C. 國際租稅規則之目的 D. 稅務顧問在國際交易規劃的定位 第二章　課稅管轄權 A. 序論 B. 居住地之定義 C. 來源管轄權 第三章　雙重課稅之消除 A. 序論 B. 國際雙重課稅之定義 C. 消除機制 D. 費用分攤 E. 視同已納稅額 第四章　移轉訂價 A. 序論 B. 常規交易法 C. 分支機構或常設機構之所得認定 D. 公式化分配與常規交易法的展望 第五章　避稅防杜機制 A. 序論 B. 資本弱化條款 C. 受控外國公司法則 D. 離岸投資基金 第六章　租稅條約 A. 概覽 B. 典型租稅條約的內容 C. 條約相關之特別議題 第七章　新興議題 A. 惡性租稅競爭 B. 混合實體 C. 電子商務 參考文獻 譯者跋 原文序