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multilateral treaty on mutual administrative assistance in tax matters
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multilateral treaty on mutual administrative assistance in tax matters
Encyclopedia
法学
国际税法
释
multilateral treaty on mutual administrative assistance in tax matters
多边税务互助公约
广义指三个或三个以上具有独立税收管辖权的国家或区域共同缔结的有关避免对所得和财产的国际重复征税或相互提供税收征管协助的国际条约。狭义指1988年欧洲委员会和经济合作与发展组织共同发起制定的《多边税收征管互助公约》。
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