避免双重征税协定是国家间为了避免和消除对同一纳税人基于同一项所得或财产的重复征税,通过谈判达成协议,以书面形式签订的税收协定(AGREEMENT)或条约(CONVENTION)。 19世纪末到20世纪初,主要资本主义国家已由商品输出转变为大量的资本输出。随着资本输出的日趋扩大,不仅使国际经济活动的形态和方式产生了巨大变化,而巨资金流动和劳务、科学技术的提供以及营业利润和各类投资所得的实现都越来越多地超越了国界。这种情况,一方面导致了所得税制的普遍推行;另一方面国际间的重复征税问题, Avoidance of double taxation The agreement is a treaty or agreement signed in writing between countries to avoid and eliminate double taxation on the same income or property by the same taxpayer and to reach an agreement through negotiation. From the late 19th century to the early 20th century, the major capitalist countries have shifted from commodity exports to massive capital exports. With the expansion of capital output, not only great changes have taken place in the forms and modalities of international economic activities, but the flow of huge capital flows and services, the supply of science and technology, and the realization of operating profits and various types of investment income have all exceeded and exceeded The national boundaries. This situation, on the one hand, led to the universal implementation of the income tax system; on the other hand, the issue of double taxation in the international arena,