A.各國(guó)的稅法與國(guó)家間稅收協(xié)定的漏洞、特例和缺陷 B.國(guó)別的差異 C.經(jīng)濟(jì)體制的差異 D.收入來(lái)源地的差異
A.經(jīng)濟(jì)性國(guó)際重復(fù)征稅B.政治性國(guó)際重復(fù)征稅C.稅制性國(guó)際重復(fù)征稅D.法律性國(guó)際重復(fù)征稅
A.國(guó)家之間的稅收關(guān)系 B.對(duì)外國(guó)居民征稅 C.涉外稅收 D.國(guó)際組織對(duì)各國(guó)居民征稅