The international taxation field are developing rapidly, international economic activities let the enterprise income taxpayers had become more international, the investors obtained rich profit through the channel management, financiers earned huge interest by international loans , in the meanwhile, transnational taxpayers are taxed in a number of countries, and as the countries concerned on some policies are different that lead to dualtaxation problem, which led to the distribution relationship between the countries that concerned a huge problem of tax rights and interests.

This summit organized by GTS(Golden Tax Summit) and IBFD(International Bureau of Fiscal Documentation) ,IBFD was established as a small centre staffed by 4 researchers. The purpose of this bureau was to supply information concerning (the application of) tax law and to stimulate the development of tax science.

This summit starts by introducing some key points in international tax planning and some emerging themes .the aim is to provide participants with an in-depth