International Tax Agreement

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

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 Abuse of International Tax Agreement

略论滥用国际税收协定

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

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。

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 .

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。