Preface
This textbook on international tax law follows the common pattern of similar works in the field, that is, to provide an introductory analysis of the issues about how a country (eg, China) should design its income tax rules and coordinate those rules with the income tax systems of its trading partners (eg, US or EU), and what taxpayers should keep in mind when they pay income taxes transnationally under such rules and systems�� However, the work tries to feature a balance between ‘introduction’ and ‘inspiration’�� To do this, the work pays special attention to four inter�瞔onnected factors�� 
First, the target readers�� The work is especially intended for students with backgrounds in laws, international politics and/or international economics�� Therefore, it encourages and shows how to apply the critical thinking based on the observation of international tax rules through the prism of international politics and economics�� Second, the focus of the discussion�� The work does not focus on technical details; especially, it is not a manual for international double taxation relief or international tax planning�� To know ‘what’ and ‘how’ is of course important, but knowing ‘why’ is often more fundamental�� The work emphasises the underlying principles and general framework of international taxation�� By learning such principles and framework, the students need not worry that their knowledge will soon be outdated with any updates of the tax rules and practices�� Third, local thinking�� The domestic tax systems in different countries vary widely to suit their economic, social and political needs�� Against the background of discussing the underlying principles, the general framework, and common practice of major rule�瞫upplying countries, the work has a dedicated chapter on Chinese income tax rules which will make it easier to get the full picture of China�餾 international taxation administration�� Fourth, self�瞝earning�� Besides cases and illustrations pertinent to different situations, the work attaches some questions (most are open questions) to different parts for readers�� further thinking�� These questions are especially designed for the target students�� 
Nevertheless, this work would also be helpful to anyone who is interested in international business transactions and wants an overview of the legal rights and duties as an international taxpayer and the most frequent method for resolving taxation disputes at international level�� Please note that the author is not engaged in rendering legal or other professional advice and this work is not a substitute for the advice of an attorney�� If you require legal or other expert advice, you should seek the services of a competent attorney or other professional�� 
The author has used his best endeavours to ensure that the URLs for websites referred to in this work are correct�� However, the author has no responsibility for the websites and can make no guarantee that a site will remain live or that the content is or will remain appropriate�� 
國(guó)際稅法
Preface
Acknowledgements 
The author would like to thank Professors Zhang Lantao, Fu Kajia, Zhang Shiquan, Wu Xiangying and Tao Jian from University of International Relations, Beijing (UIR), Prof�� Wang Jun from University of International Business and Economics, Beijing (UIBE), and undergraduate students of UIR and international students of UIBE whoever took this class�� 
Dedication 
The work is dedicated to my family�� 


Chen Weiguo
Beijing, 25 June 2015��


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