国际重复征税 meaning in Chinese
international double taxation
Examples
- Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation , but they can greatly and distinctively influence the interest of enterprises and states , in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states
在抵免法下，运用分国限额法或是综合限额法解决国际重复征税问题，会对企业和国家的利益产生迥然不同的影响，其原因是两种方法在国内外不同的税率和跨国分公司不同的盈亏状况下会产生截然不同的税收效应。 - This dissertation consists of four chapters . chapter 1 gives a brief introduction to some related international tax policies , including the taxation jurisdiction , the principles of the taxation on foreign - source income from investment , the definition and implications of " double taxation " , and the tax treaties developed for the purpose of relieving international double taxation . the author then renders his own view of points on the economic and legal climate of the cfc legislation , the characteristics of cfc legislation , and the justifications on the accountancy , taxation and law of the cfc legislation
本文共分四章：第一章简要介绍了与本论文有密切关系的国际税收法律政策，包括税收管辖权、对外投资所得征税的原则、国际重复征税的定义以及为了消除重复征税而发展起来的国际税收协定，同时对cfc立法的法律与经济环境、 cfc立法的特点，以及它在会计、税收及法律上的原理提出了一些笔者自己的看法。