论文部分内容阅读
国际税收负担是对外经济交往中,坚持平等互利原则,维护国家经济权益的重要问题,是一个主权国家与各国政府发展经济关系的重要问题。它同跨国纳税人的利益紧密相连,直接影响国际资本的流向,国际所得的转移以及国际税收在各国政府之间的分配,受到国际投资者和各国政府的密切关注,已发展成为国际经济关系的一个重要问题。
The international tax burden is an important issue in the process of foreign economic relations, adhering to the principle of equality and mutual benefit, and safeguarding the economic rights and interests of the country. It is also an important issue for a sovereign country to develop economic relations with governments. It is closely linked with the interests of transnational taxpayers and directly affects the flow of international capital. The transfer of international income and the distribution of international tax revenue among governments are closely watched by international investors and governments and have developed into international economic relations. An important issue.