跨国纳税人 meaning in English
transnational tax payer
Examples
- The first part , we discuss the law basis of international tax planning , that is to say the objective terms and stimulating factors
第一部份，阐述了跨国纳税人进行国际税收筹划的法律依据，也就是进行税收筹划的各种客观条件及刺激性因素。 - For a long time , for the sake of reasonable , legal but available alleviating the tax that he is undertaking ; multinational taxpayer has taken an active in international tax planning
长期以来，跨国纳税人为了合理、合法而又有效地减轻自身所承担的税负，都在积极进行国际税收筹划。 - More importantly , tax authorities and multinational enterprises share common understanding on " arm ' s length principle " , which helps to protect tax base of countries concerned and avoid double taxation
目前跨国纳税人和各国税务机关己基本就正常交易原则的原则性规定达成共识，正是这种共识保护各国的税基并避免双重征税。 - Abuse of tax agreement ( also called abuse of international tax agreement ) , is the taxpayer make use of the leak , special example and bugs in the international tax convention to avoid tax . it is a way in common use to avoid tax in international taxation fields
滥用税收协定(也称国际税收协定滥用) ，是跨国纳税人利用国际税收协定的漏洞、特例和缺陷进行避税，是国际避税的一种特殊方式。 - But because of the differences amour the variation countries " tax system , not only the detailed degree varies in the different aspect , but also in the same aspect , and therefore the multinational taxpayer is forced to precede the international tax planning in an extremely complicated condition
但是由于各国税收制度存在着很大差异，不仅在不同的方面规定的详尽程度不一，即使在同一个方面也很可能有不一致的规定，因此使得跨国纳税人进行国际税收筹划变得极为复杂。