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wan shan shui shou guan xia quan de shi jian yu lu jing
Author(s): 
Pages: 78-81
Year: Issue:  10
Journal: Taxation Research Journal

Keyword:  税收管辖权 属地管辖 新《企业所得税法》;
Abstract: 在经济全球化浪潮的推动下,跨国企业的战略布局、组织结构、业务流程、资源配置方式及税收筹划等发生了重大变化,国际公认的税收管辖权原则面临新的挑战,现有的国际税收分配关系受到较大的冲击。本文认为,我国应本着互惠互利、合作双赢的精神,通过国内法和国际税收协定适度调整税收管辖权的行使范围,进一步理顺国际税收分配关系,以维护国家税收权益,保障国家经济安全。
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