中国与beps——从规则接受者到规则撼动者^（1）（下）

2015 ibfd。本文原文为英文，刊登于荷兰国际财政文献局（ibfd）期刊——《国际税收公报》第69卷第6-7期。《国际税收公报》杂志可在线浏览，网址为www.ibfd.org。本文的翻译和刊登已得到许可。

2015 ibfd.the original english-language work was published in 69 bull.intl.tax.6-7, journals ibfd.bulletin for international taxation is available online, please visit www.ibfd.org.translated and reproduced with permission.

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