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联合国关于发达国家与发展中国家避免双重征税的协定范本
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联合国关于发达国家与发展中国家避免双重征税的协定范本
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法学
国际税法
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United Nations Model Double Taxation Convention between Developed and Developing Countries
《联合国关于发达国家与发展中国家避免双重征税的协定范本》
联合国经社理事会为指导帮助广大发展中国家与发达国家之间谈判签订有关避免对所得和财产重复征税的双边税收协定而制定发布的税收协定范本。简称联合国税收协定范本。
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