关于国际纳税主体保护之思考

国际纳税主体是国际经济交往活动的直接参加者,在国际经济交往活动中占有十分重要的地位。然而由于其特殊的身份,各国基于主权原则享有税收主权,对于一个国际纳税主体,存在两个或两个以上的国家享有税收管辖权,但有悖于税收公平,有损国际纳税主体的合法权益。文章从消除对外国人的税收歧视、避免国际重复征税和建立国际避税地三个方面讨论了对国际纳税主体的保护。

Thinking of international tax pay ing body protection

The international taxpayer body is the international economy contact direct participant and holds the very important status in international economy contact. Due to its special status, countries enjoys the tax revenue sovereignty based on the sovereignty principle, for an international taxpayer body has two or two more countries enjoys the tax revenue jurisdiction, but counteracts in the tax revenue is fair and harms the international taxpayer body legitimate rights and interests. The article from eliminate...