目次一、第三国居民套用税约概述二、管制第三国居民套用税约的国际法依据三、管制第三国居民套用税约的国际措施四、管制第三国居民套用税约的国内措施五、建立情报交换制度,开展管制第三国居民套用税约的国际合作六、我国管制第三国居民套用税约的法律思考 Table of Contents I. Introduction to the Taxes on the Utilization of Taxes in Residents of the Third Countries 2. International Laws on the Control of Restrictions on the Application of Taxes by Residents of Residents in the Third Countries 3. International Measures to Control the Tax Restrictions on Residents of Third Countries 4. Domestic Measures to Control the Tax Restrictions on Residents in Residents of Third Countries 5. Establishment of Information Exchange System and Carrying Out International Cooperation for Controlling the Restriction of Taxes on Residents of Third Countries VI. Legal Thoughts on Regulating the Tax Coefficient of Residents in China Occupying Third Countries