fiscal jurisdiction meaning in English
财政管辖权
Examples
- The second chapter is devoted to an theoretical analysis of u . s . ftc regime as an unity of opposition of avoiding international double taxation and maintaining u . s . fiscal jurisdiction
第二章从理论角度对美国抵免制度在避免国际双重征税和维护美国税收管辖权上的矛盾和统一作了分析。 - The law provides these qualifications for ftc for the aim of maintaining u . s . fiscal jurisdiction , namely that ftc is just to be used to avoid international double taxation . however , this aim can not always be achieved
税法为抵免设置这些条件的目的在于,保证抵免仅以消除国际双重征税为限,但在实践中,这个目的并不总能达到。 - The chapter considers that there are two classes of rules in u . s . ftc regime , rules granting rights and rules restricting rights , of which the former is intended to avoid international double taxation and the latter is to maintain u . s . fiscal jurisdiction
该章认为,美国抵免制度中包含了这样两种规则:授予权利的规则和限制权利的规则,这两种规则价值取向完全不同,前者意在避免国际双重征税,后者旨在维护美国税收管辖权。 - Among the legal methods of avoiding international double taxation , foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction . for example , from the view of the state that credits foreign taxes , ftc maintains its fiscal jurisdiction as well as avoids international double taxation . accordingly , ftc has become the favorite method of nations
美国联邦所得税法中的外国税收抵免制度一方面为美国提供了消除国际双重征税的主要方法- -抵免法,另一方面在极力地维护美国的税收管辖权,因此是避免国际双重征税和维护美国税收管辖权的矛盾统一体。 - It is pointed out that whether u . s . exerts its fiscal jurisdiction based on the territorial or the personal principle , international double taxation is possible to be created because of the overlapping of u . s . and foreign fiscal jurisdiction ; that u . s . avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u . s . adopts the methods of ftc , exemption and deduction , among which the ftc method is the most important
第一章首先讨论了美国抵免制度的法律背景,包括美国行使税收管辖权产生国际双重征税的情形,美国避免国际双重征税的途径与方法等;然后对美国抵免制度作了概括性介绍,并通过与免税法和扣除法的对比,得出抵免法是美国消除国际双重征税主要方法的结论。