国际税法 meaning in English
international tax laws
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 - The influence of economic globalization on the tax system of various economic entities in the world
经济全球化对国际税法立法的影响 - The team of wotax international accumulates experiences over the past years and become experts with distinguished know - how and economic backgrounds who are able to attend to matters in both the national and the international levels
几年来越来越多有科学和经济背景的专家加入到wotax international的团队中，他们都曾在德国和国际税法和商业法方面取得显著成就。 - 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。 - After making extensive literature review , this thesis utilizes the traditional principles and theories in the international taxation law to resolve certain legal issues in the taxation law of electronic commerce , with a view to contribute to the unification of the taxation law of electronic commerce , as well as the amalgamation of legislation in the taxation law of electronic commerce between china and the outside world
本文在查阅大量国内新文献资料的基础下，中国固有传统的国际税法的原则和理论结合下对电子商务税法的若干问题进行深入研究及探索。希望借此对国际电子商务税法统一法进程及更新强化我国电子商务税法立法与国际接轨工作做出贡献。