国际双重征税 meaning in Chinese
international double taxation
Examples
- The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income
国际税收协定签订的目的就是要协调和克服缔约国之间税收管辖权和税收利益的冲突,从而避免国际双重征税。 - The chapter also discusses particularly qualifications of indirect ftc , relationship of indirect ftc and avoiding international double taxation in u . s . federal tax law
该章还对间接抵免的条件、间接抵免与避免国际双重征税的关系等问题作了探讨。 - 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。