滥用税收协定
- 网络treaty shopping; the abuse of tax treaty; abusing tax conventions
滥用税收协定滥用税收协定
treaty shopping
滥用税收协定（treaty shopping）是指非税收协定缔约国的居民通过在税收协定缔约国设立中介公司的做法获取其本不应享有的 …
the abuse of tax treaty
滥用税收协定(the abuse of tax treaty)指的是非滥用税收协定之避税问题及其防范 国税总局23号公告第二条规定或导致重 国税 …
abusing tax conventions
又称滥用税收协定(abusing tax conventions)，或国际税收条约滥用(international tax treaty shopping)，是指本无资格某一特定 …
abuse of tax treaties
国际... ... $ subsidiary/affiliate company 子公司/附属公司 $ abuse of tax treaties 滥用税收协定 $ active income 主动收入 ...
abuse of tax conventions
厦门大学《国际税法》校级本科精品课程 - 教学习题 ... 5.导管公司（ conduit company） 6.滥用税收协定（ abuse of tax conve…
tax treaty-shopping
什么意思... ... double-tax treaty [税收] 双重课税协定 tax treaty-shopping 滥用税收协定 Tax Treaty or Convention 税收协定 ...
Abuse Tax Treaty
25滥用税收协定（Abuse Tax Treaty）,是指非缔约国居民利用国际税收协定的某些优惠条款，设法使自己的应税行为符合其有 …
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