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问题：
[单选题]关于国际税法协定，下列表述正确的是( )。
A、目前大多数国际税收采用多边税收协定
B、目前国际税收协定均为特定国际税收协定
C、国际税收协定适用于任何国家
D、国际税收协定是通过政府谈判所签订的一种书面税收协议
参考答案：
D
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