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美国免税资产与产权重组规则的分析与借鉴

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摘要 对符合权益持续性的企业重组给予免税待遇是世界各国通行的税收惯例,但模糊不清的免税规则易导致巨大的税收筹划空间,形成无谓的经济效率损失。美国免税资产与产权重组规则完备并极具典型性,为我国设立细节化、明确化的免税规则与反滥用措施提供了参考。
出处 《涉外税务》 CSSCI 北大核心 2006年第12期104-108,共5页 International Taxation In China
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参考文献7

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