国际税务
參考文獻

↑  例如，美国对企业所得征税，对股东获取分红时也征税。详见美国国内税收法（IRC）第11,1,16节
↑  U.S. Internal Revenue Service (U.S. IRS) Reg. (hereafter 26 CFR) §§301.7701-2 and -3 （页面存档备份，存于）.
↑  Antigua abolishes personal income tax （页面存档备份，存于）, Jamaica Observer, 22 January 2016.
↑  Antigua and Barbuda Highlights 2017 （页面存档备份，存于）, Deloitte.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161  Worldwide Personal Tax and Immigration Guide 2016-17 （页面存档备份，存于）, Ernst & Young, September 2016.
↑  Business and Taxation Guide to Monaco （页面存档备份，存于）, Praxity, 2011.
↑  Expat Nauru （页面存档备份，存于）, Expat Intelligence.
↑  Pitcairn Today （页面存档备份，存于）, OnlinePitcairn.com.
↑  A French island without taxes （页面存档备份，存于）, Le Monde diplomatique, January 2006. （法文）
1 2 3  Individuals whose residence for tax purposes is outside France （页面存档备份，存于）, Fiscal Administration of France, 2015. （法文）
↑  Code of Contributions of Saint Barthelemy （页面存档备份，存于）, Collectivity of Saint Barthelemy, 31 March 2016. （法文）
↑  St. Kitts and Nevis Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Somalia （页面存档备份，存于）, Franklin Amoo.
↑  Turks and Caicos Islands Personal Taxation （页面存档备份，存于）, Lowtax.
↑  Vanuatu Personal Taxation （页面存档备份，存于）, Lowtax.
↑  10 Things You May Not Know About the Vatican （页面存档备份，存于）, History, 12 March 2013.
↑  The rip-off of the century in Wallis and Futuna （页面存档备份，存于）, ActuFinance. （法文）
↑  Moroccan Sahara, that tax haven （页面存档备份，存于）, Omar El Hyani. （法文）
↑  Interim Stabilisation Levy Act （页面存档备份，存于）, Government of Anguilla, March 7, 2011.
↑  Response by Belize （页面存档备份，存于）, Organization of American States.
↑  Income Tax Act of the Kingdom of Bhutan 2001 （页面存档备份，存于）, Ministry of Finance of Bhutan.
↑  Personal Income Tax Guide Book （页面存档备份，存于）, Department of Revenue and Customs of Bhutan.
↑  Bolivia Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Law 843[永久], National Tax Service of Bolivia, 30 April 2014. （西班牙文）
↑  General Code of Taxes 2011 （页面存档备份，存于）, Ministry of Economy and Finances of Djibouti. （法文）
↑  Professional Tax Code （页面存档备份，存于）, General Direction of Contributions and Taxes of Guinea-Bissau, 2014. （葡萄牙文）
↑  Capital Tax Code （页面存档备份，存于）, General Direction of Contributions and Taxes of Guinea-Bissau, 2014. （葡萄牙文）
↑  Income Tax Act 1989 （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Code of the Federated States of Micronesia （页面存档备份，存于）, Legal Information System of the Federated States of Micronesia.
↑  Revenue and Taxation （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Income Tax Ordinance （页面存档备份，存于）, Government of Saint Helena.
↑  Income Tax Ordinance （页面存档备份，存于）, Government of Ascension Island.
↑  The Body of Laws on Direct Taxation （页面存档备份，存于）, Republic of Somaliland.
↑  Syria Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Income Tax Rules 1997 （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Income Tax Act 1992 （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Enforcement Regulations for Foreign-Invested Business and Foreign Individual Tax Law （页面存档备份，存于）, World Intellectual Property Organization.
↑  Tax? What Tax? The North Korean Taxation Farce （页面存档备份，存于）, Yoo Gwan Hee, 2008.
↑  Law on the income tax on individuals （页面存档备份，存于）, Chamber of Commerce and Industry of the Republic of Abkhazia. （俄文）
↑  The Income Tax Ordinance 2003 （页面存档备份，存于）, Sovereign Base Areas Administration, July 7, 2003.
1 2 3  Filing Information for Individuals in Certain U.S. Possessions （页面存档备份，存于）, Internal Revenue Service.
↑  Individual income tax （页面存档备份，存于）, Government of Andorra. （文）
↑  Taxation Options for Norfolk Island （页面存档备份，存于）, Australian Department of the Treasury, 2003.
↑  .   [2017-08-22]. （原始内容存档于2017-07-03）.
↑  Bangladesh Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Benin Highlights 2015 （页面存档备份，存于）, Deloitte.
↑  Bosnia and Herzegovina Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Tax code （页面存档备份，存于）, Legiburkina.bf. （法文）
↑  General code of taxes and fees （页面存档备份，存于）, Ministry of Finances of Burundi, January 1, 2006. （法文）
↑  Report on internship at DRIDCNNE （页面存档备份，存于）, Odilon Wakanga, 2009. （法文）
↑  China Wants Taxes Paid by Citizens Living Afar （页面存档备份，存于）, New York Times, January 7, 2015.
↑  No, China does not have citizenship-based taxation （页面存档备份，存于）, Isaac Brock Society, 8 January 2015.
↑  General tax code （页面存档备份，存于）, General Administration of Taxes and Properties of Comoros, 2012. （法文）
↑  Income Tax （页面存档备份，存于）, Ministry of Finance and Economic Management of the Cook Islands.
↑  Tax System of Cuba （页面存档备份，存于）, Economic and Social Office of Spain in Cuba, March 2013. （西班牙文）
↑  Dominica Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  A guide for income taxpayers （页面存档备份，存于）, Ministry of Finance of East Timor, 2008.
↑  A General Guide to Falkland Islands Taxation for Individuals for the Tax Year 2013 （页面存档备份，存于）, Falkland Islands Government Taxation Office, 9 May 2013.
↑  General information about income tax in the Faroe Islands （页面存档备份，存于）, TAKS.
↑  The special status of the Åland Islands （页面存档备份，存于）, Ministry for Foreign Affairs of Finland.
↑  Territorial solidarity contribution on multiple revenues （页面存档备份，存于）, Direction of Taxes and Public Contributions of French Polynesia, January 2014. （法文）
↑  A quick guide to taxation in Gambia （页面存档备份，存于）, PricewaterhouseCoopers, September 2013.
↑  General information about income tax in Greenland （页面存档备份，存于）, Nordisk eTax.
↑  Grenada Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Taxes on personal income （页面存档备份，存于）, PricewaterhouseCoopers, 13 February 2017.
↑  Residence （页面存档备份，存于）, PricewaterhouseCoopers, 13 February 2017.
↑  Summary of fiscal policy （页面存档备份，存于）, Ministry of Economy and Finances of Haiti, December 2013. （法文）
↑  Iran Tax Highlight （页面存档备份，存于）, Daya Rahyaft.
↑  Income Tax Act 1990 （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Kyrgyzstan Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Revenue Code of Liberia Act of 2000 （页面存档备份，存于）, Ministry of Foreign Affairs of Liberia, August 2002.
↑  General tax code （页面存档备份，存于）, Notary office of Maître Haïdara. （法文）
↑  Income Tax Act （页面存档备份，存于）, Inland Revenue Department of Montserrat, January 1, 2002.
↑  Union Tax Law 2017 （页面存档备份，存于）, Lincoln Legal Services Myanmar, 1 March 2017.
↑  Income Tax （页面存档备份，存于）, Embassy of Myanmar in Canberra.
↑  Guidelines for application of a new machine readable passport （页面存档备份，存于）, Embassy of Myanmar in Singapore, 4 March 2014.
↑  Summary of taxes （页面存档备份，存于）, State Tax Service of the Nagorno-Karabakh Republic, 2010. （亞美尼亞文）
↑  Income Tax Act 2000 （页面存档备份，存于）, Inland Revenue Department of Nepal.
↑  Tax code of New Caledonia （页面存档备份，存于）, Juridical documentation of New Caledonia. （法文）
↑  General Tax Code[], General Direction of Taxes of Niger, November 2015.
↑  Income Tax Act 1961 （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Income Tax Act （页面存档备份，存于）, Ministry of Finance, Revenue and Tax Administration of the Turkish Republic of Northern Cyprus, 2010. （土耳其文）
↑  General tax code of the Collectivity of Saint Martin （页面存档备份，存于）, Collectivity of Saint Martin, January 1, 2012. （法文）
↑  General code of territorial collectivities （页面存档备份，存于）, Legifrance, July 26, 2012. （法文）
↑  Instructions to fill in your tax return （页面存档备份，存于）, Administration of Fiscal Services of Saint Pierre and Miquelon. （法文）
↑  St. Vincent and the Grenadines Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  Income Tax Act 1974 （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  General income tax （页面存档备份，存于）, Grand and General Council of San Marino, 16 December 2013. （意大利文）
↑  Income Tax Act 2000 （页面存档备份，存于）, National Revenue Authority of Sierra Leone, 2015.
↑  2008 Income Tax Guide （页面存档备份，存于）, Inland Revenue Division of the Solomon Islands.
↑  Law on the income tax on individuals （页面存档备份，存于）, Zakon.kz. （俄文）
↑  Sudan Highlights 2012 （页面存档备份，存于）, Deloitte.
↑  Law on tax in Svalbard （页面存档备份，存于）, Lovdata, August 10, 2012. （挪威文）
↑  Tax Code of the Republic of Tajikistan （页面存档备份，存于）, State Committee on Investments and State Property Management of the Republic of Tajikistan.
↑  Tax assessment, liquidation and control （页面存档备份，存于）, eRegulations Togo. （法文）
↑  Income Tax Act （页面存档备份，存于）, Pacific Islands Legal Information Institute.
↑  Law on the income tax on individuals （页面存档备份，存于）, Law of Pridnestrovian Moldavian Republic, September 30, 2000. （俄文）
↑  Income Tax Law （页面存档备份，存于）, Revenue Administration of Turkey. （土耳其文）
↑  Yemen Highlights 2017 （页面存档备份，存于）, Deloitte.
↑  A proclamation to provide for payment of income tax （页面存档备份，存于）, Economic and Commercial Counsellor's Office of the Embassy of the People's Republic of China in Eritrea, July 24, 2008.
↑  State of Eritrea Tax Summary （页面存档备份，存于）, PricewaterhouseCoopers, 2014.
↑  Eritrea: Selected Issues and Statistical Appendix （页面存档备份，存于）, International Monetary Fund, July 2003.
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