签订国际税收协定的目的是避免和消除对跨国纳税人的重复课税;避免在国际领域对纳税人的税收歧视;促进国际税务机关之间的合作。除此之外,从现实来看,发展中国家签订国际税收协定还有一个目的即使本国给外来投资者提供的税收优惠在国际领域得以“落实”,使外商能真正享受这些优惠。由于发展中国家的投资环境一般不如发达国家,比如基础设施落后,劳动力素质低,购买力有限等,因此,为了吸引外资,发展中国家政府只有在税收上作出让步和牺牲,规定对国外投资者实行低税负,而且还给予各种减免税的优惠。这样实际上是为外来投资者提供了两重优 The purpose of signing international tax treaties is to avoid and eliminate double taxation of multinational taxpayers; to avoid tax discrimination against taxpayers in the international arena; and to promote cooperation among international tax authorities. In addition, from a practical point of view, developing countries have another purpose of signing international tax treaties so that foreign taxpayers can enjoy these preferential treatments even if their domestic tax incentives to foreign investors can be “implemented” in the international arena. As developing countries generally have less investment climate than developed countries, such as backward infrastructure, low labor quality and limited purchasing power, developing countries need to make concessions and sacrifices in tax revenue to attract foreign investors in order to attract foreign investment Low tax burden, but also to give a variety of tax relief. This is actually for foreign investors to provide a double superiority