谈跨国公司滥用税收协定避税的问题王仙花，郑晓平本世纪７０年代以来。随着ＯＥＣＤ税收协定范本和联合国税收协定范本的先后出台，国家之间缔结税收协定的活动日趋活跃。到本世纪８０年代后期，国际上签订的有关避免双重征税的税收协定已近６００个。各国间相互签订税收... On Multinational Corporations Tax Abuse Tax Avoidance Agreement Wang Xianhua, Zheng Xiaoping Since the 1970s. With the successive promulgation of OECD model tax treaties and UN model tax treaties, the signing of tax treaties between countries has become increasingly active. By the late 1980s, nearly 600 tax treaties on double taxation were signed in the world. Taxes between countries ...