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本文梳理了非居民企业股权间接转让的国内法与税收协定的重要制度,结合境外非居民企业股权间接转让引发的税务争议,指出在制度具有较大不确定因素下,建立事先裁定制度不失为一种解决方法。
This paper reviews the important systems of domestic law and taxation agreement on the indirect transfer of ownership of non-resident enterprises. In the light of the tax dispute caused by the indirect transfer of ownership of non-resident foreign enterprises, it is pointed out that under the condition of greater uncertainty, Solution.