Chinese translation for "国际税收协定"
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- international tax agreement
Related Translations:
税收政策: tax policytaxation policy 税收理论: taxation theories and principles 国家税收: national tax revenuethe national tax 税收影响: repercussion of tax 最低税收: minimum taxable income
- Example Sentences:
| 1. | Another important subject related to the income tax on foreign enterprise is international tax treaty 与外国企业所得税相关的一个重要研究课题就是国际税收协定。 | | 2. | 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。 | | 3. | 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。 | | 4. | 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。 | | 5. | 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。 | | 6. | By employing the approaches of integrative comparison and inductive analysis , and from domestic and international perspective , the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries , studies the relationship between the cfc legislations and the international tax treaties , and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ) . the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties 本文运用综合比较与归纳分析的方法,从国内与国际两个层面,比较分析了有关国家的受控外国公司立法(简称cfc立法) ,探讨了cfc立法与国际税收协定之间的关系,尤其是cfc立法与《 oecd关于对所得和财产避免双重征税协定范本》 (简称oecd范本)之间的关系,并对有关它们之间关系的4个案例进行了分析与评述。 |
- Similar Words:
- "国际睡眠障碍分类" Chinese translation, "国际税法" Chinese translation, "国际税收" Chinese translation, "国际税收规避交易" Chinese translation, "国际税收计划" Chinese translation, "国际税务" Chinese translation, "国际税务安排" Chinese translation, "国际税务处" Chinese translation, "国际税务合作特设专家小组" Chinese translation, "国际税务情报" Chinese translation
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