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﹃购入﹄外国税收抵免额避税英国破获一起避税案京娃《国际财政文献公报》１９９８年４月裁文《购入外国税收：对一起避税方案的快速反应（ＢｏｕｇｈｔｉｎＦｏｒｅｉｇｎＴａｘ：ＡＳｗｉｆｔＲｅｓｐｏｎｓｅｔｏＴａｘＡｖｏｉａｎｃｅＳｃｈｅｍｅ）》，介绍英国近期...
﹃Purchases﹄ Foreign Tax Credit Tax Avoidance Britain Clashes Avoidance Case Jingwa International Financial Bulletin, April 1998 Papers, “Buying Foreign Tax: A Quick Response to a Tax Avoidance Scheme (ASWift Response to TaxAvoiance Scheme)”, Introduction Britain recently ...