The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
结论证明了在现有国际税收协定模式下,在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
结论证明了在现有国际税收协定模式下,在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
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