纳税人秘密权的主体是纳税人及扣缴义务人，客体是税收秘密，内容包括享有、支配、防御等多项权能。
The main body of power is taxpayer and withholding agent, the object is the secret of taxation and it contains the power of acquisition, control and defense.
国际税法的客体是国际税收利益和国际税收协作行为。
The objects of international tax law are international tax interests and conducts of international tax cooperation.
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