Table of content

1. Introduction ....................................................................................................................................... 1 2. Overview of typical tax system ................................................................................................. 13 3. Corporate income tax ................................................................................................................... 27 4. International taxation .................................................................................................................. 46 5. Introduction to tax treaties ........................................................................................................ 60 6. Anti-avoidance rules and tax evasion .................................................................................... 80 7. Value-added tax .............................................................................................................................. 93 8. Customs .......................................................................................................................................... 101 Annexes .......................................................................................................................................... 115 9. OECD Model Tax Convention 2008 .............................................................................................. 10. OECD Model Tax Convention 2014 .............................................................................................. 11. UN Model Tax Convention 2011 ...................................................................................................