Abuse of tax agreement ( also called abuse of international tax agreement ) is the taxpayer make use of the leak special example and bugs in the international tax convention to avoid tax . It is a way in common use to avoid tax in international taxation fields .

滥用税收协定（也称国际税收协定滥用），是跨国纳税人利用国际 税收 协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。

The purpose of this thesis is : how to construct the system of tax incentive policy for overseas investment which conforms to international convention and adapts to the condition of China to meet the demands of encouraging overseas investment .

本文写作的目的就在于研究如何适应我国鼓励海外投资政策的要求，构建适应我国实际情况、符合国际 惯例、完整规范的海外投资 税收激励政策体系。

As usual every country solves this problem through the bilateral taxation agreement which usually refers to OECD Model Tax Convention .

通常情况下各国会通过双边税收协定予以解决，双边 税收协定往往是以OECD 税收 协定范本作为参照。

Study on the Mutual Agreement Procedure of the OECD Model Tax Convention

OECD 税收 协定范本相互协商程序研究

And there are a number of international legal instruments on the basis of which exchanges of information for tax purposes may take place such as bilateral convention multilateral convention domestic law and supranational law .

国际 税收情报交换可以建立在双边 条约、多边条约、国内法和超国家的统一立法基础之上。

Having released its first model tax convention since 1963 OECD even releases the updated edition of its model in one year or several years now .

自1963年发布了其第一个 税收 协定范本以来，OECD现在每隔几年甚至一年就发布其范本的更新版本。

This thesis not only review the historical evolution progress of OECD model tax convention but also explain some hot problems which are the key work that engaged in now .

本文不仅回顾了OECD 税收 协定范本的历史演进，而且对现在正在进行的重点研究工作中一些热点问题做了阐述，希望能够更深刻地理解其历史性与时代性的统一。

The paper analyzes these conflicts and proposes a reform on Chinese foreign tax law to coordinate a international tax convention and WTO regulations .

分析涉外税法与国际 税收 惯例、WTO的一些规则及相互冲突等问题，并对中国涉外税法及适用进行相应的一些改革，这对于达到与国际 税收 惯例及WTO规则的协调很有必要。

The Issue of Compatibility between CFC Tax System and Bilateral Tax Convention and China 's Countermeasures

CFC税制与双边 税收 条约兼容性问题及中国因应对策

The histories of international tax convention and international trade agreement are developed separately but they serve for a same aim of eliminating the barriers of international business and promoting the flow of capital commodities and humanity .

国际 税收 体制与国际贸易体制发展的历史相互分开，互相独立，但根本目标一致，那就是减少、消除对国际商务活动的阻碍，促进资本、商品及人员的自由流动。

Murphy oversaw an infusion of tax dollars in partnership with major businesses to construct two stadiums and a new Convention Center .

匹兹堡在墨菲任内实现了 税收增长，和大公司建立了合作关系，兴建了两座体育场和一座新的 会议中心。

It is completed through regional and international organization coordination in the forms of tax reform tax declare and tax convention .

税收国际协调主要通过税制改革、税收宣言和 税收 协定的方式，通过区域协调和国际组织协调来完成。