tax convention meaning in Chinese

税收条约

Abuse of tax agreement ( also called abuse of international tax agreement ) , is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . it is a way in common use to avoid tax in international taxation fields
滥用税收协定(也称国际税收协定滥用) ，是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。
By employing the approaches of integrative comparison and inductive analysis , and from domestic and international perspective , the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries , studies the relationship between the cfc legislations and the international tax treaties , and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ) . the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties
本文运用综合比较与归纳分析的方法，从国内与国际两个层面，比较分析了有关国家的受控外国公司立法(简称cfc立法) ，探讨了cfc立法与国际税收协定之间的关系，尤其是cfc立法与《 oecd关于对所得和财产避免双重征税协定范本》 (简称oecd范本)之间的关系，并对有关它们之间关系的4个案例进行了分析与评述。