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国际税收协定

名词解释题
2022-01-04 03:37
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正确答案

是指两个或两个以上的主权国家,为了协调相互之间的税收分配关系,通过谈判所签订的书面协议。它是缔约国之间进行国际税收合作的法律文件,是调节它们之间税收分配关系的规范。


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