论国际双层征税的消除王仙花一关于国际双层征税的概念辨析及其危害国际双层征税是指两个国家就同一征税对象对经济上具有同一性的不同纳税人的征税。其表现形式主要为：（１）两个国家对分处在各自境内的公民们公司股东分别课征税收。即公司所在国政府不仅要对公司利润征... On the Elimination of International Double Taxation Wang Xianghua On the concept of double taxation on the international and its harm International double taxation refers to the two countries on the same tax object economically different taxpayers of the same tax . Its manifestations are mainly as follows: (1) The two countries impose taxes separately on the shareholders of citizens who belong to their respective companies. That is, the government of the country in which the company is located must not only levy on the profits of the company