BEPS时代的税收协定范本.pdf

PUBLIC LAW AND LEGAL THEORY RESEARCH PAPER SERIES PAPER NO. 411 LAW ECONOMICS RESEARCH PAPER SERIES PAPER NO. 14-012 FEBRUARY 2014 A MODEL TREATY FOR THE AGE OF BEPS REUVEN S. A VI-YONAH AND OZ HALABI THE SOCIAL SCIENCE RESEARCH NETWORK ELECTRONIC PAPER COLLECTION: HTTP ://SSRN.COM/ABSTRACT=2400024 FOR MORE INFORMATION ABOUT THE PROGRAM IN LAW AND ECONOMICS VISIT: HTTP ://WWW .LAW.UMICH .EDU/CENTERS