On The Apply Tax Treaties And Anti-applied Measures

From the end of the 19th century, the global economic business has internationalized. Up to nowadays, it is rather normal to travel around the world for commodity, capital, technology and labor from different nations. International double taxation came up and induced a number of negative results. International tax treaties are being adopted to remove these obstacles. However, tax treaty shopping is used by the third residence to make more money. How to prevent treaty shopping in our nation is a big problem to make our economy healthier. In this essay, the author wants to propose some ideas on the legal system on anti-tax treaty shopping.There're four parts:Firstly, it introduces the concept of treaty shopping in Chinese, the reasons why treaty shopping prevails and two methods of treaty shopping.Secondly, it analyzes the legal characters of treaty shopping and concludes the legal reasons why nations have rights to apply anti-treaty-shopping measures.Thirdly, it introduces the prevailed anti-treaty shopping methods and analyzes the advantages and disadvantages of each of them.Finally based on the national legal system and taxation situation, it proposes the idea on how to set up a legal system to prevent treaty shopping.