international tax agreement

基本解释

Currently, the main method of settling the international tax dispute is mutual agreement procedure.
目前，各國一般通過相互協商程序解決國際稅收爭議。
The appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.
電子商務的出現和迅猛發展使傳統國際稅收協定所得分類槼則遇到了前所未有的睏難和挑戰。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
結論証明了在現有國際稅收協定模式下，在大多數情況下主權國家的最優稅收政策都是對資本所得從源征稅。