论文部分内容阅读
◇国◇民◇待◇遇就是取消涉外税收优惠吗?潘贤掌一、正确理解税收的国民待遇原则国民待遇(NationalTreat-ment)最初是18、19世纪欧美各国为了适应其向全球发展的需要,而在同外国签订的条约中规定的一个条款,并在国内法上做出规定加以确认和保...
◇ ◇ national ◇ people pending ◇ case is to abolish foreign tax benefits it? First, correct understanding of tax principles of national treatment National treatment (NationalTreat-ment) was first 18,19 century Europe and the United States in order to adapt to its global development needs, but in a treaty signed with a foreign country and a provision In the domestic law to make provisions to confirm and protect ...