证券跨国发行中的税收问题刘心一刘从戎证券是有价证券的简称。有价证券通常是指可以在公开市场自由买卖的证券，一般包括政府发行的债券、公司发行的股票或公司债券以及其他有价证券。在国际经济日益发展的今天，证券的跨国发行已不是一种偶然现象，但其所遇到的税收问题... Tax Issues in Multinational Issuance of Securities Liu Xinyi Liu Congrong Securities is short for securities. Securities usually refer to securities that can be freely traded in the open market and generally include government-issued bonds, company-issued shares or corporate bonds, and other securities. As the international economy is developing day by day, the cross-border issue of securities is no accident by chance, but the tax issues it encounters ...