大陆与台湾涉外税收协定之比较析论(上)——兼谈两岸避免双重征税之议题

国际税收协定是国际税收协调的基本形式。大陆与台湾经贸往来日益密切，因双方未签订避免双重征税协定．关于避免双重征税的议题在两岸经贸实践中日显突出。作为解决该问题的积极探索，应从国际征税现象之原因导入．运用归纳分析和比较研究的方法对国际上两个主要国际税收协定范本OECD范本和UN范本展开论述．进而对大陆与台湾各自对外签订的税收协定做一比较。

Comparison of Foreign-related Tax Convention between Mainland and Taiwan(Part One)

International taxation convention is a basic form of harmonizing the international taxation relations.With the increasing exchange of economic and trade between mainland China and Taiwan,the lack of a bilateral tax agreement,the issue on the avoidance of double taxation is becoming obvious in the practice of cross-straits economic.As a positive exploration to solve this problem.It is expected to begin with the reason of international double taxation,apply methods of analysis,induction,and comparison to disc...