本文对《多边税收征管互助公约》(以下简称《公约》)内容进行深入剖析,阐述了《公约》的发展历史、体系结构、修订重点及背景,厘清了《公约》赋予签署国的权利及应履行的义务,介绍了特定发达国家平衡《公约》权利与义务的有益经验,以期对我国相关法律完善提供借鉴。 This article analyzes in depth the contents of the Multilateral Tax Collection and Administration Convention (hereinafter referred to as “the Convention”), elaborates on the history, structure, revision, and background of the Convention, clarifies the rights and obligations Fulfilled their obligations and introduced some useful experiences of the developed countries in balancing their rights and obligations under the Convention so as to provide reference for the improvement of relevant laws in our country.