| Acknowledgements | 第7-8页 |
| Abstract | 第8页 |
| List of Abbreviations | 第9-11页 |
| 1. Introduction | 第11-25页 |
| 1.1. Background | 第11-13页 |
| 1.2. Research Questions | 第13-14页 |
| 1.3. Significance of the study | 第14-18页 |
| 1.4. Literature Review | 第18-23页 |
| 1.5. Research Methodology | 第23-25页 |
| 2. International Cooperation on Eliminating Double Taxation and Preventing Tax Avoidance | 第25-45页 |
| 2.1. Background | 第25-27页 |
| 2.2. History of the project for countering BEPS | 第27-29页 |
| 2.3. The main provisions of the action Plan to combat the minimization of taxation and profit | 第29-41页 |
| 2.4. The mechanisms of participation of non-members States of the OECD and G20 in the BEPS project | 第41-45页 |
| 3. The New Agreement on Avoiding Double Taxation and Preventing Tax Evasion for Taxes on Income and Capital between China and Russia under provisions of OECD/UNMC | 第45-58页 |
| 3.1. Background | 第45-47页 |
| 3.2. Immediate prospect | 第47页 |
| 3.3. Major changes | 第47-58页 |
| 4. Russia’s Practice on Eliminating Double Taxation and Preventing Tax Avoidance (case-study) | 第58-71页 |
| 4.1. The Principle of Residency in Eliminating Double Taxation | 第58-62页 |
| 4.2. The Concept of PE | 第62-63页 |
| 4.3. The Concept of Beneficial Ownership and Taxation of Passive Income | 第63-68页 |
| 4.4. Limitation on benefits provided by DTT | 第68-71页 |
| 5. China’s Practice on Eliminating Double Taxation and Preventing Tax Avoidance (case-study) | 第71-89页 |
| 5.1. The Principle of Residency in Eliminating Double Taxation | 第71-75页 |
| 5.2. The Concept of PE | 第75-78页 |
| 5.3. The Concept of Beneficial Ownership and Taxation of Passive Income | 第78-85页 |
| 5.4. Limitation on benefits provided by DTT | 第85-89页 |
| 6. Comparison of eliminating double taxation and preventing tax avoidance of income taxes | 第89-97页 |
| 7. Conclusions and Recommendations | 第97-104页 |
| References | 第104-112页 |
