摘要
2008年以来,受世界经济形势变化的影响,国际税收管理也出现了新的发展变化。本文从税收协定签订、反避税、跨国税收征管互助、机构人才队伍建设等方面对国际税收管理新形势进行了分析总结,并就我国如何应对这一变化提出了几点建议。
Influenced by the changes of the world economic situation, there have been some developments and changes in international taxation management since 2008. This paper analyzes and summarizes the new situation in international taxation management from the following aspects such as tax treaty signing, anti-tax -avoidance, transnational mutual administrative assistance in tax matters, institution and personnel development, and also puts forward some suggestions on how to cope with the changes for China.
出处
《国际税收》
北大核心
2013年第12期35-39,共5页
International Taxation In China
关键词
国际税收
管理
新形势
International taxation Administration New trends
