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国际纳税主体是国际税收法律关系中国际税收主体的一方,与国际征税主体相对应,是国际税收法律关系发生的前提。如何界定国际纳税主体涉及到各国税收权力和税收利益的问题,是各国国内税法和国际税法不容忽视的问题。文章首先介绍了国际纳税主体的出现作为全文的铺垫,紧接着展示了国际纳税主体界定的一般规则,最后分析了新形势下国际纳税主体界定的发展变化。
The international taxpayers are the subjects of the international tax revenue in the legal relations of international tax and corresponding to the international taxpayers, which is the prerequisite for the legal relations of international taxes. How to define the international taxpayers involved in tax powers and tax interests of all countries, is the issue of domestic tax law and international tax law can not be ignored. The article first introduces the emergence of international taxpayers as the bedding of the full text, then shows the general rules defined by international taxpayers and finally analyzes the development and changes defined by the international taxpayers in the new situation.