随着我国对外经济联系进一步加强,收入与纳税人的国际化趋势凸显,如何避免和减少双重征税具有举足轻重的作用,同时,税收协定在消除国家间双重征税壁垒中,发挥着越来越大的作用。对避免双重征税协定适用的特殊性进行分析,提出根据相关冲突法原理和规则处理双重征税所涉及的若干问题的路径和方法。 With the further strengthening of China’s foreign economic relations, the trend of internationalization of income and taxpayers highlights how to avoid and reduce double taxation. At the same time, tax treaties play an increasingly important role in eliminating double taxation barriers between countries Great effect. Analyzes the particularity of avoiding the application of the double taxation agreement and puts forward the ways and methods to deal with the several issues involved in the double taxation according to the principles and rules of the relevant conflict law.