international tax treaty

基本解釋

The international tax treaty conflicts may arouse double taxation and hinder free development of international economy.
此類爭議不但可能會引起國際雙重征稅，而且還會阻礙國際經(jīng)濟的自由發(fā)展。
Until recently, the mutual agreement procedure has virtually been the most important means of settling international tax treaty conflicts.
目前解決這些國際稅務爭議的傳統(tǒng)方法是相互協(xié)商程序，以及一定的國內(nèi)法程序。
International tax treaty is a kind of agreement which avoids double taxation of earning and capital. It has played an important part in promotion of development of international economic.
國際稅收協(xié)定作爲避免國際間雙重征稅的一種協(xié)議，對促進國際經(jīng)濟的發(fā)展起到了重要作用。