由于目前尚无多边税收公约,国际税收在很大程度上取决于各国国内税法的规定,税收的主权特征更为明显。因此,了解国际税收的国际惯例也就是要了解世界各国在国际税收或涉外税收方而的通行做法和普遍实践。了解并掌握这些惯例,对我国的涉外税法的进一步完善,对于我国企业更好地参与国际经济交往,具有重要的现实意义。根据涉外性(或国际性)、普遍性的特征,综合各国国内税法,抽出以下几个具有 Since there is no multilateral tax convention at present, international tax revenue depends to a large extent on the domestic tax laws of various countries and the tax sovereignty features are more obvious. Therefore, to understand the international practice of international tax revenue is to understand the countries in the world in the international tax or tax-related foreign practices and common practice. It is of great practical significance to understand and master these practices, to further improve our foreign-related tax laws and to better participate our country’s enterprises in international economic exchanges. According to the characteristics of foreign (or international), universal, integrated domestic tax law, the following out of several