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税收协定一方面消除了双重课税,一方面也为跨国纳税人利用协定避税创造了条件。一些跨国公司的纳税人采取种种手段,谋取税收协定提供的好处,以减轻税收负担。随着国际投资的飞速发
On the one hand, the tax treaties have eliminated double taxation and on the other hand, they have also created the conditions for cross-border taxpayers to use the agreement to avoid tax. Taxpayers in some multinational corporations have taken various measures to seek the benefits provided by tax treaties in order to reduce the tax burden. With the rapid development of international investment