在国际经济贸易活动中,由于各国所采取的税收管辖权不同,因而有可能对同一笔国际所得重复课税。虽然许多国家之间签订了税收协定,以此来避免国际重复课税。但是,要避免国际重复课税,并争取到国际间的节税利益,除了利用国际税收协定外,许多国际间其他性质的条约和协定,也可以给跨国纳税人带来许多税收方面的好处。 In international economic and trade activities, it is possible to double taxation on the same international income because of the different tax jurisdictions adopted by each country. Although many countries have signed tax treaties in order to avoid double taxation on an international basis. However, in order to avoid double taxation in the world and win international tax benefits, many international treaties and agreements of other nature besides the international tax treaties can also bring many tax benefits to multinational taxpayers.