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dc.contributor.advisor廖益新
dc.contributor.author朱晓丹
dc.date.accessioned2016-01-13T02:47:27Z
dc.date.available2016-01-13T02:47:27Z
dc.date.issued2013-09-29 11:24:57.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/75313
dc.description.abstract本文以“如何适用双重征税协定消除三角案情下的法律性重复征税”作为全文的问题主线,既抽象出三角案情的一般性概念,并对其进行初步的分类,又将目前有关三角案情的研究成果进行梳理,寻找出能够适用双重征税协定消除三角案情下法律性重复征税的合理方法。本文共分五章来探讨三角案情下双重征税协定的适用问题。 第一章“双重征税协定与三角案情”的核心内容是界定本文的研究范围。鉴于双重征税协定依然是消除国际重复征税最重要的国际法渊源,因此三角案情下的重复征税问题有必要寻求双重征税协定来解决。笔者在本章中尝试给三角案情下定义,认为三角案情是指涉及三个国家重复征税的案情。笔者继而对三角案情的外延进行初步分类,将本文的研...
dc.description.abstractThe main theme of this thesis aims at seeking solutions to eliminate the double taxation arising from the triangular cases by applying double taxation conventions (DTCs). The discussion will be based on the OECD Model and the UN Model on tax treaties as well as the China’s domestic tax law. It is comprised of five parts as following. In the first part, the author attempts to define the research...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=38109&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=42298
dc.subject三角案情
dc.subject法律性重复征税
dc.subject双重征税协定
dc.subjectTriangular Cases
dc.subjectJuridical Double Taxation
dc.subjectDouble Taxation Conventions
dc.title三角案情下双重征税协定的适用问题研究
dc.title.alternativeOn the Application of Double Taxation Conventions under Triangular Cases
dc.typethesis
dc.date.replied2013-09-07
dc.description.note学位:法学博士
dc.description.note院系专业:法学院_国际法学(含国际公法、国际私法、国际经济法)
dc.description.note学号:13620100153491


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