• 饶让抵免条款 - 引用次数：4

  What’s more, we should not push all the liabilities to Tax Sparing Clause. To make use of International Tax Sparing Clause, we should not only design reasonable Tax Sparing Clauses, but also need to improve relevant domestic law.

  希望能够对相关的立法工作和饶让抵免条款的谈判提供一点点拙见。

  参考来源 - 国际税收协定中饶让抵免条款问题研究

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