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rules on anti-abusing tax treaty
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rules on anti-abusing tax treaty
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国际避税(参见经济学)
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rules on anti-abusing tax treaty
反滥用协定条款
国际税收协定中规定的旨在防范打击包括第三国居民在内的纳税人滥用税收协定优惠的避税行为的条款。
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