税收征管论坛:各成员税务局长应对全球化压力的平台——专访OECD税收政策和管理部前主任杰弗里·欧文斯被引量：1

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摘要记者：首先感谢您接受我刊的专访。税收征管论坛即将于5月中旬在中国举办，您能为我们的读者介绍一下税收征管论坛的概况吗？

作者韩霖

出处《国际税收》 CSSCI 北大核心 2016年第5期12-14,共3页 International Taxation In China

关键词税收征管税收政策 OECD 税务局长论坛专访欧文斯管理部

同被引文献37

1李本贵,刘馨颖.中日韩APA比较及对我国的启示[J].涉外税务,2006(9):47-51. 被引量：1
2陈俐,《全球视野下的税收协调理论与实践》,中国税务出版社,2010;.
3H. Ault, <<Reflections on the role of the OECD in developing International Tax Norms>>, 34 Brooklyn Journal of International Law 3, pp. 757-781 (2009);.
4I.J.MosqueraValderrama, <<Legitimacy and the Making of International Tax Law: The Challenges of Multilateralism>>, 7 World Tax J. 3 (2015);.
5Garcia Anton, R, <<The 21st Century Multilateralism in International Taxation: The Emperor' s New Clothes?>>, World Tax Journal, 2016 (Volume 8)No. 2 ;.
6R. Avi-Yonah, & H. Xu, <<Global Taxation After the Crisis: Why BEPS and MAATM are Inadequate Responses, and What Can Be Done About It>>, University of Michigan Public Law & Legal Theory Research Paper No. 494,(2016).
7中新网:http://www.chinanews.com/gn/2014/11-17/6781734.shtml.
8K.Vogel,<<The Influence of the OECD Commentaries on Treaty Interpretation},54 Bull. Intl. Taxn. 12, pp. 612-616 (2000.
9D.A. Ward,<< The Role of the Commentaries on the OECD Model in the Tax Treaty Interpretation Process}, 60 Bull. Intl. Taxn. 3, p. 99 (2006);.
10A.J Martin Jimenez, <<UN Papers on Selected Topics in Protecting the Tax Base of Developing Countries: Preventing the Artificial Avo!dance ,of PE Status (UN. 2014.) , .avaiable at h ttp://www:un.org/esa/ffd/wp_conte_nt/up!oad{,2014/og{20140923_Paper_PE Status.pdf ;.

国际税收

2016年第5期

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