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国际逃税
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international tax evasion
国际逃税
纳税人故意采取某种违反税法的手段或措施,减少或逃避就其跨国所得或财产价值依照有关国家税收法律本应承担的纳税义务的行为,包括纳税人因过失而没有履行有关国家法律规定应尽的纳税义务的情形。
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