Income Residents Of The Eu Multi-national Personal Income Tax Jurisprudence And Scores Of Tax Research

As an important branch of direct taxation law, individual income tax laws of European Union Member States have not been positively harmonized yet. The harmonization of individual income tax laws is based on judgments of the European Court of Justice. In this paper, the author makes a detailed analysis of the judgments related to individual income tax law. Based on the analysis, the incompetence of the European Court of Justice is found. In order to solve all the individual income tax law issues, fractional taxation is proposed as a solution.The paper consists of four Chapters.Chapter one is an introduction of European Community Tax Law. First, the division of the legislative power between European Union and Member States is analyzed. This is to emphasis that Member States keep the major part of taxing power. Second, the legal resources of European Community Tax Law are analyzed. And attention is paid to legislations.Chapter two discusses about the European Community individual income tax law. First, judgments of the European Court of Justice are analyzed by four categories. Then, unsolved issues and the reasons are derived from the judgments.Chapter three proposes Fractional Taxation as a solution for Source State to tax non-resident individual income. First, the conception of Fractional Taxation is illustrated. Second, the theoretical and practical bases of Fractional Taxation are discussed. Third, problems with EU residents'individual income tax treatments are solved by Fractional Taxation. Finally, suggestions to apply Fractional Taxation are analyzed.Chapter four suggests incorporating Fractional Taxation into Chinese individual income tax law system to treat Chinese Tax Residents who have income from Mainland, Hong Kong or Macaw.