税基侵蚀和利润转移行动计划对中国企业跨国税收筹划的影响

Publisher: 国家哲学社会科学学术期刊数据库

E-ISSN: 1004-7298|25|2|79-84

ISSN: 1004-7298

Source: 国际石油经济, Vol.25, Iss.2, 2017-01, pp. : 79-84

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Abstract