international tax agreement

基本解释

Currently, the main method of settling the international tax dispute is mutual agreement procedure.
目前，各国一般通过相互协商程序解决国际税收争议。
The appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.
电子商务的出现和迅猛发展使传统国际税收协定所得分类规则遇到了前所未有的困难和挑战。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
结论证明了在现有国际税收协定模式下，在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。