税收国际惯例谈最近一个时期，税收国际惯例成为税收理论界研究的一个热点。这是好现象，说明已经引起高度重视。这对推动我国国际税收研究向深入发展，从而正确指导我国税收实践大有神益。但从当前一些文章来看，对此的一些认识很值得研究，有必要从基础理论方面把它搞清... International Tax Conventions In the recent period, the international practice of taxation has become a hot topic in the tax theory circle. This is a good sign that has drawn great attention. This is to promote the development of China’s international tax research in-depth, so as to guide our tax practice correctly. However, from the current articles, some understanding of this is worth studying, it is necessary to understand it from the basic theory ...