anti-tax avoidance 中文意思是什麼

anti-tax avoidance 解釋
反避稅
  • anti : n （pl antis） 〈口語〉反對者，反對派。 Pros and antis 贊成派和反對派。 The anti group 反對派。ad...
  • tax : n 1 稅，租稅，租款 （on; upon）。2 〈美國〉會費。3 負擔。4 （pl es） 〈英口〉收稅官。vt 1 對…抽稅...
  • avoidance : n. 1. 迴避，逃避。2. （牧師職位的）空缺。3. 【法律】無效；廢止。
  1. A limitation of loss relief section 22b leasing arrangements section 39e general anti - avoidance provision section 61 general anti - avoidance provision section 61a loss companies section 61b ramsay principle penalty on tax avoidance cases guidelines on lease financing advance rulings

    A部：有關虧損的稅項寬免限制第22b條b部：租賃安排第39e條c部：一般反避稅條文第61條d部：一般反避稅條文第61a條e部：虧損公司第61b條f部： ramsay原則g部：避稅個案的罰則h部：有關租賃融資的指引
  2. The second part mainly introduces the theoretical basis of the income tax administration of enterprise merger and cites three principles in policy making. such as economic reasonability principle. neutrality principle and anti - tax avoidance principle

    第二部分著重介紹了企業合併所得稅管理的理論基礎，列舉了政策制定上應遵循的三大原則：經濟合理原則、中性原則、反避稅原則。
  3. The objective terms include the differences of revenue from tax jurisdiction, tax rate, the cardinal number of tax, the methods of anti tax avoidance. the stimulating factors include the inflation and the limit tax rate

    這些客觀條件包括稅收管轄權的差別、稅率的差別、稅基的差別、反避稅方法的差別等等，而對國際稅收籌劃產生刺激性作用的因素包括通貨膨脹和邊際稅率。
  4. The second anti - tax avoidance team was set up in october 1999

    *第二隊反避稅隊於1999年10月成立
  5. The second anti - tax avoidance section was set up in october 1999

    *第二隊反避稅隊於1999年10月成立
  6. There are other deeming provisions in the iro for tax collection and anti - avoidance purposes, " the spokesman explained

    稅務條例亦有其他推定條文，以收取稅款和防止避稅。
  7. To prevent abuse or round - tripping by local funds disguised as offshore funds seeking to take advantage of the exemption, the government proposes to introduce as a deterrent measure specific anti - avoidance provisions to deem a resident holding a beneficial interest in a tax - exempt offshore fund to have derived assessable profits in respect of profits earned by such offshore fund in hong kong. these deeming provisions will not apply if the offshore fund is bona fide widely held

    為防止濫用的情況，以及防止本地基金以離岸基金作為掩飾，藉以獲得該項豁免，政府建議加入具阻嚇作用的特定防止避稅條文，該條文推定，任何居港者如持有已獲豁免利得稅的離岸基金的實益權益，會被視作已就該離岸基金在香港所賺得的利潤賺取應評稅利潤。
  8. A study on international tax avoidance and anti - avoidance under wto

    條件下的國際避稅與反避稅研究
  9. On america ' s anti - tax avoidance measures

    美國反避稅措施初探
  10. Investigation in anti - multinational - cooperation international tax avoidance

    跨國公司在粵投資特徵研究
  11. Another important objective of the bill is to strengthen anti - avoidance provisions relating to deductions for interest payments - one of the allowable deductions under profits tax

    條例草案另一重要目標，是加強有關扣除利息支出的防止避稅條文。利息支出在計算利得稅時是一個可扣除的項目。
  12. The most important purposes are to amend the provisions relating to profits tax on royalty income following a recent court of final appeal ruling ; to tighten anti - avoidance provisions on interest payment deductions ; and to revise provisions on depreciation allowances for buildings having regard to the latest market practices

    其中最重要的修訂是因應終審法院最近的裁決，修訂有關就專利權費收入徵收利得稅有關的條文加強有關扣除利息支出的防止避稅條文以及因應市場最新做法，修訂有關建築物折舊免稅額的條文。
  13. This is not intended as an exhaustive demonstration of offshore possibilities and we would always remind clients that the tax and other benefits which can be obtained by use of offshore entities usually depend upon the country of residence of the beneficial owner and its anti - avoidance legislation and regard has to be had, too, for the requirements of any other country with which the offshore entity might carry on its business

    在低稅率國家或地區設立公司的最普遍用途是進行國際貿易。在國際貿易中引入離岸公司能夠獲得大幅度減稅的機會。如果一家公司想在某一國家生產產品，並將它銷售往另一個國家，那麼由此產生的利潤可積累在該境外公司，不需納稅的。
  14. The international tax avoidance and the anti - tax avoidance for the multinational company

    跨國公司的國際避稅與反避稅
  15. There are two points presented by this study. one point is related to anti - tax avoidance, by this point, the study is trying to work out basic principles for our law - makers to formulate proper taxes regulations and also to prevent the tax avoidance attempted by chinese - foreign equity joint venture though transfer pricing. another point is management strategy of multinational enterprises, this dissertation is trying to study out how to exploit the transfer pricing for chinese multinational enterprises to obtain maximum benefits globally under currently complicated international economic environment

    最後，本文從反避稅的角度，研究治理轉讓定價的國際慣例及其新發展，為我國制訂相應的法律，完善轉讓定價稅制提供理論依據，並對防範外商投資企業實施轉讓定價避稅提出對策;另外，從跨國經營策略的角度，為我國跨國公司在復雜的國際經濟環境下，採用轉讓定價策略時應注意的問題作一些探討。
  16. The anti - tax avoidance team of the group is responsible for the tackling of avoidance cases. the other 9 teams of the group also contributes to the audit on avoidance cases owing to operational needs. there was an increasing coverage of the types of avoidance schemes being audited, as compared with previous year

    有關工作由該組的反避稅隊處理，但其他9隊審核人員亦會因應實際需要而參與審查避稅個案的工作，過去一年受審查的避稅個案的種類較上一年度有所增加。
  17. Graeme s. cooper ， conflicts, challenges and choices ? the rule of law and anti - avoidance rules, tax avoidance and the rule of law, ed. by graeme s. cooper ， p40

    關于大陸法系和英美法系法對社會的適應力的論述參見董茂雲： 「大陸法系法典法與普通法系判例法的社會適應力比較」 ，載《法學家》 ， 1998年第4期。
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