| 全球化视角下OECD有害税收竞争项目的新进展 |
| |
| 引用本文： | 沈楠.全球化视角下OECD有害税收竞争项目的新进展[J].涉外税务,2007,232(10):36-40. |
| |
| 作者姓名： | 沈楠 |
| |
| 作者单位： | 复旦大学经济学院,上海,200433 |
| |
| 摘 要： | 本文详细介绍了1998～2006年之间OECD有害税收竞争项目整个进展过程,并对有害税收竞争项目进行评估。最后,结合我国实际,提出了完善我国涉外税收政策体系的建议。
|
| 关 键 词： | 有害税收竞争 避税地 |
Progress in OECD's Project concerning Harmful Tax Competition: A Globalization Perspective |
| |
| Nan Shen.Progress in OECD''''s Project concerning Harmful Tax Competition: A Globalization Perspective[J].International Taxation In China,2007,232(10):36-40. |
| |
| Authors: | Nan Shen |
| |
| Abstract: | This paper gives a detailed introduction and evaluation on the whole practice of OECD's project concerning harmful tax competition. Combined with current situations in China, the paper also proposes some suggestions for improving tax system concerning foreign capitals. |
| |
| Keywords: | OECD |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
