所谓税收一体化联系国制度(以下简称联系国制度),是指税收一体化的组织根据其有关条约的规定,把与税收一体化各成员国维持“特殊关系”的国家或地区纳入税收一体化组织“联系”的范围。这些国家或地区就称为税收一体化的联系国(Associated States)。产生联系国制度的原因主要有三个:其一各成员国为了避免税收一体化贸易转向所带来的损失,同时也为了协调各成员国税收一体化贸易所创造的利益的分配;其二,为了在国际 The so-called system of tax-linked countries (hereinafter referred to as “the system of linked countries”) refers to the tax-integrated organizations that incorporate taxation into the countries or regions that maintain “special relations” with the member countries of taxation integration in accordance with the provisions of the relevant treaties. Organize the scope of “contact.” These countries or territories are called Associated States. There are three main reasons for the establishment of a contact state system: the loss of its member states in order to avoid the diversion of tax-integrated trade and the distribution of interests created by the tax-integrated trade among the member states. Secondly, International