international tax law meaning in English
国际税法
Examples
- On the new theory of international tax law - on the defects of generalized international tax law
兼论广义国际税法论的缺陷 - This article aims to draw on the domestic and international tax law and administrative law theory , legal practice , from the field of tax administration
本文通过对税务机关法律地位和税收法律关系的介绍,引出了税收代位权这一重要问题。 - To offer such services , our accountants , legal experts and consultants must be thoroughly familiar with local and international tax laws and regulations
透过国际转移定价，代理金支付国际融资租贷资本性产业或知识产权以达合法避税目的。 - This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research , elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle , thus draws the conclusion , namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different , it is necessary to coordinate each national the legal conflict , and touched on foreign affairs in the tax law to our country about inhabitant ' s definition , legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention , but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation , the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in , therefore our country should take and strengthen in the tax law inhabitant ' s legislation
本文就国际及国内认定居民标准尚未统一的现状进行了分析研究，从自然人及法人的角度分别阐述了国际上解决居民税收管辖权冲突的原则，从而得出结论，即由于各个国家规定的居民纳税人的范围和构成条件不同，有必要协调各个国家的法律冲突，并对我国涉外税法中关于居民的定义、法人居民的范围及确认标准等方面提出了有针对性的立法建议；国际间虽已形成避免因双重居民身份导致双重征税的惯例，但其实施仍依赖双边国际税收协定及各国国内立法，尤其是各国国内立法对国际税法上居民的认定起决定性作用，故我国应重视和加强税法上居民的立法。