概括地说,国际税收协调采取五种依次递进的方式:其一,税收合作(Tax Cooperation),即国家间通过交换各自税制结构和纳税人信息,防止和打击国际逃避税行为;其二,税收协定(Tax agreement),指国家间通过签订国际...
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international tax cooperation 国际税收合作
Resources and tax cooperation 租让制合作
International Tax Cooperation Organization 国际税收合作组织
cooperation international tax 国际税收竞争
tax coordination and cooperation 税收协调与合作
International tax conventions (ITCs) are the main form of international tax cooperation.
国际税收协定是国际税收合作的主要形式。
But this course should be time consuming due to the complexity of international tax cooperation.
但由于国际税收合作的复杂性,这一过程尚需一定的时日。
The objects of international tax law are international tax interests and conducts of international tax cooperation.
国际税法的客体是国际税收利益和国际税收协作行为。
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