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苏联虽然是“非税论”国家,但它处在国际环境中,特别是近十几年来,从1973—1985年仅十二年间,苏联就与美国、英国、联邦德国等西方国家签订了10个双边税收协定;同时,苏联在经互会(CMEA)内首创了由8个国家合签的两个多边税收协定。第一个多边税收协定是1977年5月27日在匈牙利签订的《关于避免对个人所得和资产净值重复征税协定》;第二个多边税收协定是1978年5月19日在蒙古签订的《关于避免对法人实体所得和资产净值重复征税协定》。上述这两个多边税收
Although the Soviet Union is a “non-tax” country, it is in an international environment. Especially in the past decade or so, from the period of 1973-1985, the Soviet Union signed 10 agreements with the United States, Britain, the Federal Republic of Germany and other western countries Bilateral tax treaties; meanwhile, the Soviet Union initiated two multilateral tax treaties signed by eight countries in the CMEA. The first multilateral tax treaty was the “Agreement on Avoidance of Double Taxation of Individual Income and Net Asset Value” signed in Hungary on May 27, 1977; the second multilateral tax treaty was signed in Mongolia on May 19, 1978, Agreement on Avoidance of Double Taxation on Income and Net Asset Value of Legal Entities. " The above two multilateral taxes