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tax avoidance by abusing tax treaty
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tax avoidance by abusing tax treaty
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tax avoidance by abusing tax treaty
滥用税收协定避税
本无资格享受某一特定的双边税收协定优惠待遇的第三国居民,通过在协定的缔约国一方境内设立一个具有该国居民身份的中介人,从而间接享受该优惠待遇的行为。
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