国际税收协定是指两个或两个以上主权国家,为了协调、处理相互间的税收关系和税务方面的问题,通过谈判缔结的一种协议(agreement)或条约(Irealy)。它是以避免和消除国际间的双重征税为基本内容的。由于国家间税收管辖权的重叠,导致了重复征税,而国际间税收管辖权的重叠,又以协定所适用的税种——所得或财产的不同形态(包括 An international tax treaty refers to a kind of agreement or treaty (Irealy) concluded through negotiation between two or more sovereign states for the purpose of coordinating and handling the tax relations and tax issues with each other. It is based on the avoidance and elimination of double taxation internationally. The overlapping of tax jurisdictions among nations has led to double taxation and the overlapping of international tax jurisdictions, again with the tax categories to which the agreement applies - different forms of income or property, including