2008年OECD税收协定范本新规解析

An Interpretation of OECD Model Tax Convention Update 2008

作为国际税收规则的重要组成部分,OECD税收协定范本的修订反映了国际税收的最新变化和发展趋势。本文立足2008年OECD税收协定范本的最新变动,对国际税收领域中的几大热点问题进行深入剖析,并对我国谈签税收协定的立场选择与利益权衡进行了探讨。

As a vital part of international tax framework, the update of OECD Model Tax Convention always reflects the ongoing changes and developing trends in international tax areas. Based on OECD model tax convention update 2008, this paper examines some hotspots in international tax areas and discusses their potential impacts on China＇s tax treaty practice.