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dc.contributor.advisor廖益新
dc.contributor.author倪秀娟
dc.date.accessioned2018-12-05T00:51:52Z
dc.date.available2018-12-05T00:51:52Z
dc.date.issued2017-11-28
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/166446
dc.description.abstract国际税收协定是国家之间签订的旨在协调相互之间的税收权益关系和处理有关税务问题的书面协议。国际税收协定是各国解决重复征税问题、协调国际税收分配关系、促进国际税收管理合作以及解决国际税收争议的重要途径。随着我国税收协定网络的不断扩大和跨境经济交往的增加,滥用税收协定避税的现象也越来越多。滥用税收协定尤其是择协避税已经成为税收侵蚀与利润转移最重要的原因之一;滥用税收协定不仅损害了税收协定缔约国的税收利益,而且违背了国际税收协定提供税收优惠待遇的目的和宗旨,滥用国际税收协定的行为严重损害国际税收秩序,因此必须严加防范。 基于以上背景的考量,笔者希望中国能够响应BPES行动的号召,积极行动起来,采纳O...
dc.description.abstractThe international tax treaty is a written agreement signed between the States for the purpose of coordinating the tax rights and interests between each other and dealing with tax issues. The international tax treaty is an important way to solve the problem of double taxation, to coordinate the international tax distribution, to promote international tax cooperation and to solve the international t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=57582&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=60604
dc.subject协定滥用
dc.subjectLOB规则
dc.subjectPPT规则
dc.subjectTreaty Abuse
dc.subjectLOB Article
dc.subjectPPT Article
dc.title国际税收协定滥用及其防范措施——BEPS行动计划6对我国的启示
dc.title.alternativeTreaty Abuse and Preventive Measures:Enlightenment of BEPS Action 6 to China
dc.typethesis
dc.date.replied2017-05-21
dc.description.note学位:法律硕士
dc.description.note院系专业:法学院_财税法学
dc.description.note学号:13020141150252


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