reconciliation of the conflict of tax rights over cross-border income
释义
reconciliation of the conflict of tax rights over cross-border income Encyclopedia
法学跨国所得征税权冲突的协调释 reconciliation of the conflict of tax rights over cross-border income跨国所得征税权冲突的协调 协调在跨国所得上纳税人的居住国主张行使的居民税收管辖权与所得来源地国主张行使的所得来源地税收管辖权的冲突。各国相互间签订避免双重征税协定的主要目的之一，也是此类双边税收协定的重要内容。