taxable period meaning in English

所属日期

Which 12 months does the phrase " any 12 - month period commencing or ending in the taxable period concerned " refer to
在有关纳税年度开始或终了的任何十二个月中指那十二个月？
Please illustrate with an example the phrase " present in the other side for a period or periods not exceeding in the aggregate 183 days in any 12 - month period commencing or ending in the taxable period concerned "
请举例解释在有关纳税年度开始或终了的任何十二个月中在另一方停留连续或累计不超过一百八十三天？
The phrase " any 12 - month period commencing or ending in the taxable period concerned " connotes two concepts , namely , that the number of days of presence may straddle over 2 years and that a floating calculation may be adopted
在有关纳税年度开始或终了的任何十二个月中这句子是有两个含义的，一是可以跨年度计算有关的停留天数，二是可以移动计算。
The exemption provision for " present not exceeding 183 days " is changed from " in the calendar year concerned " as stated in the limited arrangement to " any 12 - month period commencing or ending in the taxable period concerned " as adopted in the oecd model text
停留期不超过183天的免税规定，由非全面性安排所说的在有关历年中，更改为oecd范本所采用的在有关纳税年度开始或终了的任何十二个月中。