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2009年12月,国家税务总局发布《关于加强非居民企业股权转让所得企业所得税管理的通知》(国税函[2009]698号),在国际税收领域引起了极大关注。该文件所称的非居民企业股权转让所得
In December 2009, the State Administration of Taxation issued the Notice on Strengthening Enterprise Income Tax Management on the Non-resident Enterprise Equity Transfer (Guo Shui Han [2009] No. 698), which attracted great attention in the field of international taxation. The document refers to the non-resident enterprise equity transfer income