五、投资者本国的具体措施和税收条约避免重复课税 为了评价国际直接投资的税收待遇,我们有必要考察一下投资者本国是如何对接受投资的东道国内产生的收入课税的。在一些以居住原则来决定如何对投资者征税的国家,所采用的税收优惠政策,如免税期,减少甚至取消了投资者在东道国获得的税额抵免,并且使本国的财政收入一点一点增加。对 V. Specific Measures for Investors and Tax Treaties Avoiding Double Taxation In order to evaluate the tax treatment of international direct investment, it is necessary for us to examine how the investor’s own country is taxing the income generated in the host country that receives the investment. In some countries that adopt the principle of dwelling to decide how to tax their investors, the preferential tax policies adopted, such as the tax holidays, reduce or even eliminate the tax credit investors receive in the host country and make their own financial revenues a little bit lower Add points. Correct