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本刊特邀国家税务总局国际税务司有关人士对《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》的主要条款进行解读,说明我国对每一条款所持的暂定立场,并简要介绍了我国签署《公约》前后所做的工作。
Articles of the International Tax Department of the State Administration of Taxation were invited to interpret the major provisions of the “Multilateral Convention on the Implementation of Tax Agreement Measures to Prevent the Erosion of the Basis of Taxes and the Transfer of profits,” to explain China’s tentative position on each of the articles and It briefly introduces the work done before and after China signed the Convention.