参考文献:
[1]陈延忠,任婕茹.从泛美卫星公司税案看国际税收协定的解释[J].涉外税务,2005(10):54-59.
[2]Kees van Raad, Five Fundamental Rules in Applying Tax Treaties, Liber Amicorum Luc Hinnekens, Bruylant, 2002, pp593-595.
[3]Christian Kahlenberg and Agnieszka Kopec. Hybrid Mismatch Arrangements – A Myth or a Problem That Still Exists? [J]. World Tax Journal, 2016(2).
[4]杜爽.金融工具混合错配的税收影响与应对[J].税务与经济,2019(02):64-69.
[5]K. Vogel, Klaus Vogel on Double Taxation Conventions (Kluwer 1997), p651.
[6]OECD MTC Commentary on Article 11, p262.
[7]OECD MTC Commentary on Article 10, para 21.1.
作者简介:刘姗姗(1998-),女,汉族,安徽黄山人,华东政法大学硕士研究生,研究方向:国际法。