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作者在本文中探讨了与G20/OECD税基侵蚀和利润转移项目有关的滥用和经济实质方面的主要问题,并侧重于OECD行动计划中的行动1和行动6。
In this paper, the author explores key issues of abuse and economic realities associated with the G20 / OECD tax base erosion and profit transfer project and focuses on actions 1 and 6 of the OECD Action Plan.