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国际税收情报交换协定
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国际税收情报交换协定
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国际税法
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international agreement on exchange of information on tax matters
国际税收情报交换协定
由具有独立税收管辖权的国家和区域政府相互间签订的旨在相互交换为实施国内税收法律和防止国际逃、避税所需要的税收情报的国际协议。
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