第五章消除双重征税的方法第二十三条双重征税的消除一、一般概念关于消除双重征税的方法,联合国范本采取了与经合发组织协定范本相同的方法,并且采用了经合发织织协定范本第二十三条所列的两种可供选择的方法,即第二十三条甲免税法和第二十三条乙抵免法。在发展中国家看来,对于在发展中国家投资,采用外国税收抵免法,其主要缺点之一,是发展中国家的低税优惠或者发展中国家给予特别税收鼓励的优惠,在很大程度上,可能是 Chapter V Methods of Eliminating Double Taxation Article 23 Elimination of Double Taxation I. General Concepts With regard to the method of eliminating double taxation, the United Nations model adopts the same method as that of the OECD Model Agreement, The two alternative methods listed in Article 23 of the Model Agreement for Co-Fats and Harmonized Matters, namely, Article 23 A-tax exemption and Article 23 B credit-exemption. In the view of developing countries, one of the major disadvantages of adopting a foreign tax credit law on investment in developing countries is the low tax concession for developing countries or the special tax incentives that developing countries offer, and to a large extent Maybe it is