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推荐语《国际税收政策与避免双重征税协定(第2版)》是荷兰国际财税文献局(IBFD)出版的介绍国际税收法律和避免双重征税协定的经典著作。本书注重通过各国在国际税收领域中的具体实践,阐述运用税收法律和税收协定的一般性原则,便于读者正确使用税收协定,准确执行税收协定。本书由中国税务出版社组织翻译,翻译工作得到国家税务总局领导高度重视,国家税务总局国际司给予了具体指导。本书的引进有助于国际税收专业人士和“走出去”企业了解把握国际税收政策,助推企业积极参与国际竞争、开
Recommended language The International Tax Policy and Double Taxation Avoidance Agreement (2nd Edition) is a classic book published by the IBFD that introduces international tax laws and double tax treaties. This book pays attention to through the concrete practice of each country in the field of international tax, expounds the general principle that uses the tax law and the tax agreement, facilitates the reader to correctly use the tax agreement, carries out accurately the tax agreement. This book is translated by the China Taxation Publishing House. The translation work is highly valued by the leaders of the State Administration of Taxation, and the International Department of the State Administration of Taxation gives specific guidance. The introduction of this book will help international tax professionals and companies that “go global” to understand how to seize international tax policies and encourage enterprises to actively participate in international competition.