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跨国投资所得征税权冲突的协调
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跨国投资所得征税权冲突的协调
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法学
跨国所得征税权冲突的协调
释
reconciliation of the conflict of tax jurisdictions over cross-border investment income
跨国投资所得征税权冲突的协调
协调纳税人的居住国和所得来源地国各自主张行使的税收管辖权在跨国股息、利息和特许权使用费征税上的冲突。
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