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general rule on anti-tax avoidance
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general rule on anti-tax avoidance
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国际避税(参见经济学)
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general rule on anti-tax avoidance
一般反避税原则
一些国家税法上采用某种相对抽象或含义宽泛的概念或原则,以供税务机关一般适用于规制纳税人各种避税行为的原则性规定。又称一般反避税条款。
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