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double taxation conventions
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double taxation conventions
Encyclopedia
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国际税法
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double taxation conventions
避免双重征税协定
两国政府为避免对各自的居民纳税人取得的来源于缔约国对方境内的跨国所得,或存在于缔约国对方境内的财产价值的重复征税和防止国际逃避税而签订的明确彼此间权利义务关系的书面协议。
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