“国际税收协定”的概念、定义、翻译、参考文献-科学参考

单词	国际税收协定
释义	国际税收协定 Encyclopedia 法学国际税法释 international taxation agreement国际税收协定两个以上具有独立税收管辖权的政府之间签订的、旨在协调彼此间在跨国征税对象上的税收权益分配关系或建立税收征管互助合作关系的书面协议。对缔约各方政府而言，构成约束各自征税行为的特别国际法。又称国际税收条约。
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