国际税法chapter.pptVIP

International Tax Convention Made by: Kuang Ping Preface The contents of general international tax convention are extensive, which include bilateral and multilateral tax convention, general convention and special convention and so on. Nowadays, the most important international tax convention—“model convention of UN” and “model convention of OECD” is guided by the international organization and generally accepted by all countries. References International Taxation，Charles I. Kingson; Cynthia A. Blum，Citic Publishing House，2003 国际税收，杨斌，复旦大学出版社，2003 OECD税收协定范本注释，国家税务总局国际司，中国税务出版社，2000 国际税收，张志超、李