“multilateral treaty on mutual administrative assistance in tax matters”的概念、定义、翻译、参考文献-科学参考

单词	multilateral treaty on mutual administrative assistance in tax matters
释义	multilateral treaty on mutual administrative assistance in tax matters Encyclopedia 法学国际税法释 multilateral treaty on mutual administrative assistance in tax matters多边税务互助公约广义指三个或三个以上具有独立税收管辖权的国家或区域共同缔结的有关避免对所得和财产的国际重复征税或相互提供税收征管协助的国际条约。狭义指1988年欧洲委员会和经济合作与发展组织共同发起制定的《多边税收征管互助公约》。
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