论文部分内容阅读
国际税收条约的传统形式,是防止重复征税的双边条约。而自1979年1月1日起生效的两个经互会税收条约,却是多国签订的。在两次世界大战之间的一段时期中,现在的欧洲社会主义国家前身,彼此曾缔结过一些双边税收条约。但二次世界大战后,政治经济形势变化,这些条约显然已经过时。经互会各成员国为发展彼此间的社会主义经济合作,亟需订立新的条约,以贯彻平等互惠原则。 1975年在赫尔辛基举行了“国际合作与安
The traditional form of international tax treaties is a bilateral treaty that prevents double taxation. However, the two cross-tax revenue treaties that took effect on January 1, 1979 are signed by many countries. During the period between the two world wars, the predecessor of the present-day socialist European countries have concluded some bilateral tax treaties with each other. However, after the Second World War, the political and economic conditions have changed and these treaties are apparently outdated. In order to develop socialist economic cooperation among the member countries of the OECD, it is imperative to conclude a new treaty to implement the principle of equality and mutual benefit. In 1975, Helsinki held “International Cooperation and Security.”