多边税收协定

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 .

在此基础上，积极拓展国际间反避税的交流与合作，通过签订双边、多边的税收协定与条约解决税收管辖权冲突及避税问题，防止在跨国贸易额剧增条件下税基的缩减与税收的流失。

The international exchange and coorperation on anti-avoidance of tax should be developed , some problems of tax avoidance should be solved by signing the bilateral and multilateral tax agreement in order to prevent the reduce of tax base and loss of tax under the condition of international trade increase .