如果以税收协定的签订作为国际税收制度的建立和建设，那么从1843年比利时与法国签订世界上最早的税收协定算起，至今已有150多年的历史，在这期间经过无数的政府官员、专家学者、企业家的共同创造，产生出了国际税收制度的经典之作即‘“OECD范本”和“联合国范本”。以此两个 If the signing of the tax treaty was adopted as the establishment and construction of the international tax system, since the earliest tax treaty between Belgium and France was signed in 1843, the history of more than 150 years has passed since numerous government officials and experts Scholar and entrepreneur to create the classic “OECD model” and “model UN” of the international tax system. With this two