国际经济法毕业论文-跨国证券投资中的法律问题研究.docVIP

毕 业 论 文 题 目： 跨国证券投资中的法律问题研究 学 生： 学 院： 东北大学文法学院 专 业： 国际经济法 指导教师： 日 期： 跨国证券投资中的法律问题研究 摘 要 自2005年我国开始实行股权分置改革,中国的证券市场进入了一个前所未有的繁荣阶段,国内、国际证券投资步入一个新的发展阶段,尤其是证券投资近两年在实现了质的飞跃。伴随着国内、国外的证券投资基金频繁的跨国活动,产生了很多的法律问题,这就需要对于证券跨国活动的相关法律问题进行详细的分析。本文的第一部分主要是对证券跨国发行与交易中的国际税收法律问题的论述。首先税收管辖权的冲突和证券跨国发行与交易中的双重征税。第二部分主要就证券跨国发行与交易中的法律适用问题。从目前世界上代表性的国家出发,分析其在跨境销售上的法律规定;同时结合中国的法律,对于证券投资基金跨境投资中的法律问题加以分析;第三部分就我国开展跨国证券存在的若干问题及相关建议进行论述。首先从国际服务贸易法的角度分析,结合WTO相关规定,重点论述“商业存在”形式的市场准入;接着从证券投资基金所得收益的双重征税问题出发,论述证券投资基金跨国活动的双重征税问题,并对避免双重征税的措施进行比较、分析。最后就证券投资基金国际监管合作的现状和我国在国际监管合作上的完善提出建议Causes and the Legal Regulation of Green Trade Barriers 显示对应的拉丁字符的拼音 ? 字典 - 查看字典详细内容 Abstract Since 2005, China began implementation of split share structure reform, the Chinese stock market entered a phase of unprecedented prosperity, domestic and international securities investments into a new stage of development, particularly in securities investment of nearly two years, achieved a qualitative leap. With domestic and foreign securities investment funds frequent cross-border activities, resulting in a lot of legal issues, which need to cross-border activities related to securities law issues in detail. The first part of this paper is mainly cross-border issuance and trading of securities in the discussion of international tax law issues. The first is the conflict of jurisdiction tax and securities issuance and trading in cross-border double taxation. The second part mainly on cross-border issuance and trading of securities laws applicable to the issue discussed. Representative from the worlds countries, analyzing their cross-border sales of legal requirements; combined with Chinas laws, for cross-border investment in securities investment funds, to analyze legal issues; third part on the existence of our country to carry out cross-border securitie