摘要
本文分别阐述了国际税收竞争、国际税收协调、国际避税与反避税、国际税收征管合作和国际税收组织等方面的发展动态,并总结出上述领域出现的若干最新趋势。
The paper elaborates on the new developments respectively concerning International tax competition, international tax coordination, international tax-avoidance and anti-avoidance, international cooperation in tax collection and administration and international tax organizations. It also summarizes several latest tendencies in the fields mentioned above.
出处
《涉外税务》
北大核心
2013年第7期26-29,共4页
International Taxation In China
关键词
国际税收
发展趋势
International taxation Development tendency
