double taxation arrangement 中文意思是什麼
double taxation arrangement
解釋
雙重課稅安排- double : adj 1 兩倍的，加倍的。2 雙的，二重的，雙重的；對，雙，兩，復。3 雙人用的；折疊式的。4 （意義）雙...
- taxation : n. 1. 征稅，抽稅。2. 稅制。3. 稅額（款）。4. 稅收（額）。5. 清算訴訟費用。
- arrangement : n. 1. 整頓，整理；排列，布置，分類。2. 〈pl. 〉安排，料理，籌備，預備。3. 商定，約定。4. 調解，和解。5. 改作，改編；改編的樂曲。
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The arrangement with belgium for the avoidance of double taxation on airline income has ceased to have effect from y a 2004 2005, the year since which the agreement between the hksar and belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital has effect in hong kong
香港特別行政區與比利時就收入及資本稅項避免雙重課稅和防止逃稅協定自2004年4月1日開始的課稅年度在香港具有效力。與此同時，與比利時就航空服務收入的雙重課稅寬免安排在香港失效。 -
1 arrangement between the mainland of china and the hksar for the avoidance of double taxation and the prevention of fiscal evasion - business profits income from immovable property income from investment gains from alienation of property
（ 1 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-營業利潤不動產所得投資所得財產收益（ 2 ）內地和香港避免雙重徵稅和防止偷漏稅的安排-個人勞務所得 -
The comprehensive arrangement has broadened the coverage of income by adding income from immovable property, associated enterprises, dividends, interest, royalties, capital gains, pensions and government services, etc. at the same time, provisions commonly found in comprehensive avoidance of double taxation agreement have been included, such as articles on non - discrimination and exchange of information
全面性安排擴闊了收入的涵蓋面，加入不動產所得聯屬企業股息利息特許權使用費財產收益退休金政府服務等。與此同時，全面性安排亦加入了一般避免雙重徵稅協議常見的條文，例如無差別待遇信息交換等。 -
A taxpayer claiming exemptionrelief under section 8 ( 1a ) ( c ) of the inland revenue ordinance tax credit under the arrangement for avoidance of double taxation with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary
納稅人如根據《稅務條例》第8 （ 1a ） （ c ）條申請豁免寬免或根據《安排》申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表、稅款收據及行程表。 -
A taxpayer claiming exemption relief under section 8 of the inland revenue ordinance tax credit under the arrangement for the avoidance of double taxation on income with the mainland is required to submit with his tax return the evidence of tax payment, such as the mainland income tax return and tax receipts and a schedule of itinerary
納稅人如根據稅務條例第8 1a c條申請豁免寬免或根據安排申請稅收抵免，必須連同報稅表一併遞交完稅證明，例如：內地個人所得稅申報表稅款收據及行程表。 -
" the conclusion of a comprehensive double taxation arrangement with the mainland, together with the cepa mainland and hong kong closer economic partnership arrangement, will provide added incentives for international investors to enter the mainland market through hong kong. it will also enhance cross - border financing arrangements and the transfer of technical know - how and patent rights between the two places. these will help promote hong kong s economy, enhance our competitiveness and attract overseas capital, " mr tsang said
曾蔭權說：這個更具體和全面的避免雙重徵稅安排，可以配合cepa ，鼓勵更多國際投資者通過香港進入內地市場，有利內地與香港有關跨境融資安排專用技術及專利權的轉移等活動，對推動香港經濟提高競爭力和吸引外資等方面也有幫助。 -
Double taxation relief arrangement with major trading partners
與主要貿易夥伴訂有雙重課稅寬免的安排； -
Departmental interpretation practice notes no. 32 : arrangement between the mainland of china and the hksar for the avoidance of double taxation on income
稅務條例釋義及執行指引第32號中國內地和香港特別行政區關于對所得避免雙重徵稅的安排 -
Double taxation arrangement signed with the mainland
內地與香港簽訂全面性避免雙重徵稅安排 -
1. the purpose of the arrangement is to allocate the right to tax between the two jurisdictions on a basis that avoids double taxation of income on the part of taxpayers and for that matter, double non - taxation on the part of tax authorities of the two sides
1 .簽訂安排的目的，是為劃分中港兩個稅區的徵稅權，避免納稅人雙重繳稅，同時也避免兩地稅局雙重不徵稅。 -
Double taxation arrangement
雙重課稅安排 -
Hong kong has concluded a double taxation arrangement with the mainland in 1998 that deals with business income, income from personal services and transportation income
香港於一九九八年與內地訂立避免雙重徵稅的安排，該安排涵蓋企業利潤個人勞務入息及運輸收入。 -
The government began to explore the possibilities of concluding cdtas with hong kong s major trading partners in 1998. it concluded a double taxation arrangement with the mainland that year
政府於一九九八年已開始研究與主要貿易伴訂立全面性協定的可行性，並於同年與內地訂立避免雙重徵稅的安排。 -
The government began to explore the possibilities of concluding cdtas with its major trading partners in 1998. it concluded a double taxation arrangement with the mainland in 1998
政府於一九九八年已開始研究與主要貿易伴訂立全面性協定網路的可行性，並已在一九九八年與內地訂立避免雙重徵稅的安排。 -
Discussions are also being held with the mainland to expand the existing limited avoidance of double taxation arrangement into a comprehensive one to provide further tax relief to hong kong and mainland businessmen
此外，政府現正與內地商討將現存有限制的雙重徵稅安排擴展至全面性安排，以提供進一步的稅務寬免予香港及內地商人。 -
Discussions are also being held with the mainland to expand the existing limited avoidance of double taxation arrangement, signed in 1998, into a comprehensive one to provide further tax relief to hong kong and mainland businessmen
政府現正與內地商討將在一九九八年簽訂的避免雙重課稅安排擴展至全面性安排，以提供進一步的稅務寬免予香港及內地商人。 -
Double taxation relief arrangement
寬免雙重課稅安排 -
The above exemption and relief is, however, only granted upon application with supporting documents and a taxpayer seeking tax exemption relief is required to complete, as appropriate, section 4 i. e. tax credit under the arrangement for the avoidance of double taxation on income with the mainland or section 6 i. e. application for full partial exemption of income included under part 4. 1 of b. i. r. 60 of the appendix to tax return individuals
申請豁免及寬免必須遞交佐證文件並且填寫個別人士報稅表附錄的第4部分即根據內地與香港特別行政區所訂關于對所得避免雙重徵稅安排申請有關的稅收抵免或第6部分即申請將個別人士報稅表b . i . r .表格第60號第4 . 1部所列的全部或部分入息豁免徵稅。 -
If you qualify as a hong kong resident under the rules of the arrangement, you are still entitled to benefits under the arrangement in the mainland. where part of your income is subject to double taxation, you should apply to the inland revenue department of hong kong for double taxation relief
假如你根據安排的規則被判定為香港居民，你在內地仍可享有安排的優惠待遇，如你部分的收入亦有被雙重徵稅，你應向香港稅務局申請雙重徵稅寬免。
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