《亚的斯亚贝巴议程》指出，应扩大国际税务合作，使其在方法和范围上具有普遍性，并充分考虑到所有国家的不同需求和能力。多年来，国际税务合作注重缔结以减少双重征税为主要目的的双边税务条约；但近年来，这类合作越加着眼于制定税务规范，以弥补漏洞，限制跨国企业避税。
照片由弗洛里安·韦德（Florian Wehde）提供
照片由弗洛里安·韦德（Florian Wehde）提供
《亚的斯亚贝巴议程》指出，应扩大国际税务合作，使其在方法和范围上具有普遍性，并充分考虑到所有国家的不同需求和能力。多年来，国际税务合作注重缔结以减少双重征税为主要目的的双边税务条约；但近年来，这类合作越加着眼于制定税务规范，以弥补漏洞，限制跨国企业避税。
税务合作
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The UN Tax Committee strengthens international cooperation on tax matters, domestic and international, with a special focus on needs and capacities of developing countries in this area. It generates practical guidance for governments, tax administrators and taxpayers to strengthen tax systems…