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税收协定百问百答

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本书紧密结合税收协定工作实践，立足于OECD税收协定范本及注释、联合国税收协定范本、中国签署的税收协定、国内相关税收法律法规等重要依据，介绍了税收协定基础知识、税收协定重点条款的具体规定、税收协定待遇管理等内容。

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0.238503s