“general rule on anti-tax avoidance”的概念、定义、翻译、参考文献-科学参考

单词	general rule on anti-tax avoidance
释义	general rule on anti-tax avoidance Encyclopedia 法学国际避税（参见经济学）释 general rule on anti-tax avoidance一般反避税原则一些国家税法上采用某种相对抽象或含义宽泛的概念或原则，以供税务机关一般适用于规制纳税人各种避税行为的原则性规定。又称一般反避税条款。
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