国际税收协定

主要阐述了国际税收协定的产生过程及两个范本（OECD范本及UN范本）的产生，并重点论述了OECD范本的历史发展过程。

I have explained the process of origin of the international tax treaty and two models ( OECD model and UN model ), and have mainly described the historical evolution of OECD model especially .

论国际税收协定争议仲裁的法律特征

Discussion on the Legal Attributes of Tax Treaty Dispute Arbitration

国际税收协定与反避税

International Tax Treaties and Anti - tax - evasion

第四部分为国际税收协定争议仲裁的发展。

Part IV is " The development of international tax treaty conflict arbitration " .

第二部分为解决国际税收协定争议的传统方法。

Part II is " Resolution of tax treaty conflicts by traditional methods " .

然后论述了解决国际税收协定争议的基本原则和传统方法。

Then the part reviews principles and traditional methods of tax treaty conflicts resolution .

国际税收协定争议的仲裁解决方法

Resolution of Tax Treaty Conflicts by Arbitration

这部分首先概述了国际税收协定争议的概念、种类和特点；

This part introduces definition , kinds and features of international tax treaty conflicts firstly .

这部分简单回顾了国际税收协定争议解决方法的发展过程。

This part reviews the historical development of different methods of international tax disputes resolution .

国际税收协定是国际税收合作的主要形式。

International tax conventions ( ITCs ) are the main form of international tax cooperation .

国际税收协定中饶让抵免条款问题研究

Tax Sparing Clauses in International Tax Treaties

跨境电子商务国际税收协定适用问题&对所得定性问题的思考

On the Applicable Problems of the International Tax Agreement with the Transnational Electronic Commercial Affairs

略论滥用国际税收协定

On Abuse of International Tax Agreement

那么21世纪的国际税收协定究竟会有哪些具体的发展动向和趋势呢，本文试图在了解税收协定的发展历程、态势及对大的国际经济背景的研究的基础上，做出合理的预测。

Then what is the material trend and pulse of international taxation convention in 21st century ?

国际税收协定中常设机构中的营业代理人初探

A Discussion on the Business Agents of the Permanent Office in the Agreement of the International Tax

作者认为相互协商程序和仲裁程序共同构建了一个国际税收协定争议解决机制。

The mutual agreement procedure and international tax arbitration frame the disputes settlement mechanism of international tax treaty conflicts .

目前，相互协商程序是解决国际税收协定争议的一个最重要的方法。

Until recently , the mutual agreement procedure has virtually been the most important means of settling international tax treaty conflicts .

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 appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement .

第一部分，国际税收协定的起源及规范化发展。

The thesis is divided into four parts : First part : the origin of the international tax treaty and its standardized development .

在这部分里，作者主要介绍了国际税收协定争议仲裁出现的原因、主要内容及其作用。

The part introduces the reason of rise of tax treaty conflicts arbitration , then the part introduces the content and function of arbitration .

国际税收协定中的常设机构概念存在的意义，在于标志非居民的跨国经济活动与来源国存在着实质性的经济联系。

The function of the concept of permanent establishment in the international tax agreements is to indicate substantial economic connections between non-resident 's transnational business activities and source states .

晚近以来，国际税收协定呈现出几个突破性的重大发展，即区域性多边税收协定的产生、最惠国待遇条款的引入和国际税收争议仲裁解决条款的订立。

In recent decades , the ITCs have presented several important developments , e.g. the production of multilateral tax conventions , the incorporation of most-favored-nation treatment clause and the adoption of arbitration method for settling international tax disputes .

滥用税收协定（也称国际税收协定滥用），是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。

Abuse of tax agreement ( also called abuse of international tax agreement ), is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . It is a way in common use to avoid tax in international taxation fields .

国际税收协调依赖的协定是以80年前设计的一个模式为基础的。

International tax co-ordination depends on treaties based on a model devised 80 years ago .

国际税收协调有税收协定、税收宣言、关税同盟等主要形式。

The styles of international tax harmony are tax treaty , tax declaration , and custom union and so on .

OECD范本是国际税收领域影响最深远的国际税收协定范本，其税收争议解决机制更是得到世界各国的认可。

OECD model is the most influential model in the field of international taxation , States usually refer to the tax dispute resolution mechanism .

加入世贸组织后，人员、资本的国际流动将进一步增强，对国际税收协定的研究要求更加迫切。

After entering WTO , the flow of personnel and capital become strengthen further , the requirement to study on international tax treaty become more urgent .

因此，国际社会开始试图跳出相互协商程序，探索公平合理解决国际税收协定争议的其他方法。

International society manages to escape from mutual agreement procedure and to seek for other ways to the solution of international tax treaty disputes .

这些重大发展一方面是国际税收合作水平提升的体现，另一方面也代表了国际税收协定发展的新动向。

These important developments , on one hand , embody an increase in international tax cooperation level , and on the other hand , take the lead of development trend of ITC .

国际避税是指跨国纳税人利用两个或两个以上国家的税法和国际税收协定的差别、漏洞、特例和缺陷，规避或减轻其总纳税义务行为。

As tax rate and tax burdens are becoming higher and higher in many countries , the behavior of International Tax Avoidance and tax evasion have become seriously .