“international tax relationship”的概念、定义、翻译、参考文献-科学参考

international tax relationship

Encyclopedia

法学国际税法释
international tax relationship国际税收关系
广义包括两个以上的国家在对纳税人征收各种税收方面发生的权益分配、协调和协助关系；狭义指两个以上的征税国与跨国纳税人在跨国所得或财产价值的课税上产生的税收和经济权益的分配协调关系，是有关国家相互之间在跨国所得或财产价值存在的税收权益分配关系和它们各自与跨国纳税人之间的税收征纳关系的融合统一体。狭义的国际税收关系，即为国际税法意义上所称的国际税收关系。

单词	international tax relationship
释义	international tax relationship Encyclopedia 法学国际税法释 international tax relationship国际税收关系广义包括两个以上的国家在对纳税人征收各种税收方面发生的权益分配、协调和协助关系；狭义指两个以上的征税国与跨国纳税人在跨国所得或财产价值的课税上产生的税收和经济权益的分配协调关系，是有关国家相互之间在跨国所得或财产价值存在的税收权益分配关系和它们各自与跨国纳税人之间的税收征纳关系的融合统一体。狭义的国际税收关系，即为国际税法意义上所称的国际税收关系。
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