实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约

国家税务总局

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2017.6.20

实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约（中文译本）

MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

《实施税收协定相关措施以防止税基侵蚀和利润转移的多边公约》的解释性声明（中文译本）

EXPLANATORY STATEMENT TO THE MULTILATERAL CONVENTION TO IMPLEMENT TAX TREATY RELATED MEASURES TO PREVENT BASE EROSION AND PROFIT SHIFTING

中华人民共和国政府对《公约》作出最终保留和通知的完整清单

The Full List of the Final Reservations and Notifications of the Government of the People’s Republic of China on the Convention