“rules on anti-abusing tax treaty”的概念、定义、翻译、参考文献-科学参考

单词	rules on anti-abusing tax treaty
释义	rules on anti-abusing tax treaty Encyclopedia 法学国际避税（参见经济学）释 rules on anti-abusing tax treaty反滥用协定条款国际税收协定中规定的旨在防范打击包括第三国居民在内的纳税人滥用税收协定优惠的避税行为的条款。
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