集團內部交易 的英文怎麼說
中文拼音 [jítuánnèibùjiāoyì]
集團內部交易
英文
intra-group transactions- 集 : gatherassemblecollect
- 團 : Ⅰ名詞1 (團子) dumpling 2 (成球形的東西) sth shaped like a ball 3 (工作或活動的集體) group; ...
- 內 : 名詞1. (內部; 里頭; 里邊) inner; inside; within 2. (妻子或妻子的親屬) one's wife or her relatives 3. (姓氏) a surname
- 部 : Ⅰ名詞1 (部分; 部位) part; section; division; region 2 (部門; 機關或組織單位的名稱) unit; mini...
- 交 : Ⅰ動詞1 (把事物轉移給有關方面) hand over; give up; deliver 2 (到某一時辰或季節) reach (a cert...
- 易 : Ⅰ形容詞1. (容易) easy 2. (平和) amiable Ⅱ動詞1. (改變; 變換) change 2. (交換) exchange Ⅲ名詞(姓氏) a surname
- 集團 : group; clique; circle; ring; bloc
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The alternative " formula apportionment method " relates to the taxation sovereignty and economic benefit of countries concerned, and the application of mis method is also difficult. as a result, " formula apportionment method " is not widely adopted
而採用全球公式分配方法確定企業集團內部交易價格涉及各國稅收主權和稅收利益,難以為各國所接受,且適用正常交易原則遇到的問題在採用全球公式分配法時也無法得到解決。After the wave of merger, a number of diversified groups combining insurance companies, banks and investment firms have been created and have become of significant importance in the eu
然而,由於金融集團存在內部交易、管制套利、缺乏透明度、利益沖突等特有風險,使得各國的金融監管體系面臨著嚴峻的考驗。China s leading electronic consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl today announces that in the year ended september 30, 2001, the group recorded a profit before tax of hk 8 million on a turnover of hk 661. 6 million. the board of directors does not recommend the payment of a final dividend
國內主要電子消費產品及零部件生產商新威國際控股有限公司香港聯交所: 58新加坡證券交易所: sihl公布,于截至二零零一年九月三十日止年度內,集團錄得營業額661 , 622 , 000港元,除稅前溢利為8 , 044 , 000港元。Electronics consumer products and components manufacturer sunway international holdings limited sehk : 58 ses : sihl announces a profit before taxation of hk 44, 849, 000, on a consolidated turnover of hk 427, 053, 000 for the six months ended march 31, 2001. basic and diluted earnings per share were hk3. 92 cents and hk3. 91 cents respectively. the overall performance of the group has improved from the previous half - year period ended september 30, 2000, as the new pricing and product portfolio reengineering strategies began to take effect
電子消費產品及零部件生產商新威國際控股有限公司香港聯交所: 58新加坡證券交易所: sihl公布,于截至二零零一年三月三十一日止六個月內,集團錄得綜合營業額427 , 053 , 000港元,除稅前溢利為44 , 849 , 000港元基本及攤薄每股盈利則分別為3 . 92港仙及3 . 92港仙。The firm has in place strict information barriers and other procedures to protect against the occurrence of insider trading, market manipulation and other similar illegal activities
瑞銀集團一直擁有嚴格的信息屏障及相關流程以避免內部交易、市場操縱及其他類似非法行為的發生。The thesis regards this question as the starting point, and makes a comparative analysis of other country ’ s legislative supervision of financial holding conglomerates ’ affiliated transactions. at the same time, it analyses the present situation of the financial holding conglomerate ’ s affiliated transactions and the legislative supervision in china. based on the analysis, the author points out we must perfect the legislation and establish the institutions to provide the financial holding conglomerate ’ affiliated transactions, such as the institution of interior control and the institution of information disclose and so on
本文以此問題為出發點,對金融控股集團關聯交易的法律監管進行國際比較,並對我國金融控股集團關聯交易的現狀及其法律監管現狀等進行實證分析,指出必須在完善我國金融控股集團關聯交易法律監管的立法體系基礎上,構建完善的內控制度、信息披露制度、外部監管制度及不正當交易的法律責任制度等,才能促進金融控股集團發展和保障金融市場的穩健安全。Many countries and international organizations lay emphasis on intra - group transaction taxation, while chinese law governing intra - group transaction taxation is imperfect and related practice is lacking
國際組織和各國政府對跨國企業集團內部交易稅收問題高度重視。然而,我國的相關立法不甚完善,實踐更不充分。Therefore, the research into intra - group transaction taxation is of far - reaching theoretical significance and pressing current significance. this thesis first epitomizes intra - group transaction, and then introduces domestic laws and international legislation governing intra - group transaction taxation. this thesis points out that intra - group transaction parties come within different tax jurisdiction, and thus make tax payment to related countries respectively
本文首先對跨國企業集團內部交易加以概述,其後介紹有關企業集團內部交易稅收的各國立法和國際立法,指出跨國企業集團內部交易各方分屬不同國家的稅收管轄范圍內,涉及相關各國如何分配跨國企業集團各實體所應繳納的稅款,直接影響到各實體所在國的稅收利益。The financial holding conglomerate reduces operation cost and works in coordination by affiliated transaction. but it is possible that the financial conglomerate makes improper affiliated transactions which will bring enormous harm and destroy the financial order seriously
但為了追求集團利益最大化,金融控股集團可能濫用控制權在集團內部進行不正當關聯交易,損害受監管金融機構及第三人利益,甚至危及國家金融市場的穩健運行。Intra - group transactions
集團內部交易Moreover, if there exists comparable uncontrolled transaction, the arm ' s length price is close to market price
因此,採用正常交易原則確定企業集團內部交易價格在一定程度上是合理的。Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements, the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
第十一條企業集團內部交易形成的貨幣性項目的匯兌收益或損失,不能在合併財務報表中全額抵銷的,該貨幣性項目的外匯風險可以在合併財務報表中指定為被套期項目。Through inner coordination one enterprise group can formulate market dominance. in some country related party transactions can escape tax legally. but in our country related party transactions make enterprise evaluation lose the objective foundation, it give related party chance to plunder listed company ' s wealth, at last it make listed company lose ability to develop itself
企業集團內部進行的關聯交易可以降低交易成本、提高經營效率,並通過內部財務和經營政策協調構建市場競爭優勢,最後關聯交易還可以實現合法避稅,降低企業集團整體稅負,這些是關聯交易的積極方面;當前,我國上市公司關聯交易使企業業績評估失去客觀基礎,為關聯方「掏空」上市公司和配合二級市場炒作提供了工具,最終使上市公司失去自生能力,這些是上市公司的消極影響。The basel committee on banking supervision ' s capital accord, introduced in 1988 and modified in 1997, recommended a risk - weighted capital - asset ratio of 8 percent for banks in developed financial markets and a higher ratio for banks in more vulnerable economies
金融控股公司在運營中,為了發揮規模效益和團隊優勢,必然出現大量的內部交易。因此,各國以及巴塞爾委員會均致力於對金融控股公司的風險集中和內部交易進行監管。Where there are frequent affiliated transactions and cross - guarantee within the client group, the banks shall strengthen the review of the client ' s credit standing, and strictly control loans made to this client
對集團客戶內部關聯交易頻繁、互相擔保嚴重的,應加強對其資信的審核,並嚴格控制貸款發放。As a large state - owned foreign trade group company, guotong corp. has undergone sustainable development in the portfolio investment sector. yet at the same time, such activities have caused a heavy loss to the company as capital embezzlement, business misoperation, financing entrust management risks endangering fund safety
國通公司是一家大型國有外貿集團公司,其證券投資業務得到了較好的發展,但同時出現了內部員工挪用資金、交易誤操作、委託理財業務管理風險危及資金安全等事件,給公司造成了重大損失。But the bulk of that is consolidation within group companies or orchestrated deals
但其中多為集團公司內部整合或聯手交易。分享友人