QQ客服 官方微博 反馈留言

	做好相应调整和国际磋商避免和消除双重征税——《特别纳税调整实施办法(试行)》之“相应调整及国际磋商”; International Agreement to Avoid and Eliminate Double Taxation and Its Related Adjustment: An Interpretation of 'Corresponding Adjustment and International Agreement' in the Implementation Rules for Special Tax Adjustments (Interim)
	刘宁静
	2009
关键词	相应调整 相互协商程序 预约定价安排 Corresponding adjustment Mutual agreement procedure Advance pricing arrangement
英文摘要	本文结合我国反避税工作实践,对《特别纳税调整实施办法(试行)》(以下简称《办法》)第十一章“相应调整及国际磋商“的出台背景、相关条文进行解析,并提出了实际工作中可能出现的问题及对策。; Combined with practice of anti-tax-avoidance in China, this paper interprets the background and related articles about 'Corresponding Adjustment and International Agreement' in Chapter 11 of 'the Implementation Rules for Special Tax Adjustments(Interim)('hereafter referred to as 'Rules').After that, it points out some issues that might appear in practice and proposes corresponding countermeasures.
语种	zh_CN
内容类型	期刊论文
源URL	[http://dspace.xmu.edu.cn/handle/2288/111288]
专题	经济学院－已发表论文
推荐引用方式 GB/T 7714	刘宁静. 做好相应调整和国际磋商避免和消除双重征税——《特别纳税调整实施办法(试行)》之“相应调整及国际磋商”, International Agreement to Avoid and Eliminate Double Taxation and Its Related Adjustment: An Interpretation of 'Corresponding Adjustment and International Agreement' in the Implementation Rules for Special Tax Adjustments (Interim)[J],2009.
APA	刘宁静.(2009).做好相应调整和国际磋商避免和消除双重征税——《特别纳税调整实施办法(试行)》之“相应调整及国际磋商”..
MLA	刘宁静."做好相应调整和国际磋商避免和消除双重征税——《特别纳税调整实施办法(试行)》之“相应调整及国际磋商”".(2009).

个性服务

查看访问统计

相关权益政策

暂无数据

收藏/分享

除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。