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经济合作与发展组织关于对所得和财产避免双重征税的协定范本
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经济合作与发展组织关于对所得和财产避免双重征税的协定范本
Encyclopedia
法学
国际税法
释
OECD Model Tax Convention on Income and Capital
经济合作与发展组织《关于对所得和财产避免双重征税的协定范本》
经济合作与发展组织为指导各国相互间谈判签订避免对所得和财产的重复征税双边税收协定而制订发布的国际税收协定模本。简称经合组织税收协定范本。
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