国际税收 2015年 第8期 外国专家特稿

oecd税基侵蚀和利润转移(beps)行动计划对发展中国家的影响(下)（1）

◎ 伦纳德·瓦格纳（2） 著 陈新（3） 译 上一篇 下一篇

内容提要：this article describes some of the typical features of tax systems of developing countries and discusses how the beps proposals affect these systems.


this article describes some of the typical features of tax systems of developing countries and discusses how the beps proposals affect these systems.

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