double taxation 中文意思是什麼

double taxation 解釋
復稅制
  • 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。
  1. Double taxation relief arrangements with croatia gazetted

    與克羅埃西亞共和國簽訂雙重課稅寬免安排
  2. Double taxation poses the first problem.

    第一個問題是雙重征稅。
  3. Among the income tax, the corporation income tax and individual income tax influence each other, and it leads the economic double taxation

    由於在所得稅內部，公司所得稅與享有公司利潤的股東所支付的個人所得稅相互作用，產生公司股利分配上的經濟性重復課稅問題。
  4. How to avoid the economic double taxation among the corporation income tax and individual income tax and develop the whole function of tax system is an important topic in the research of tax system in many countries and area

    消除或緩解公司所得稅和個人所得稅之間的經濟性重復課稅，實現兩者的協調，發揮整個稅收制度的總體功能，是當今各國或地區稅制研究的重要課題。
  5. The us invariably imposes anti - dumping duties on chinese companies exporting subsidized products. so if countervailing duties are also imposed, it means double taxation

    美國政府一貫對中國出口補貼產品（ ? ）的企業徵收反傾銷稅，因此，加收反補貼稅即意味著雙重課稅
  6. Specification of arrangements swiss federal council avoidance of double taxation on income from aircraft operation order

    安排指明瑞士聯邦委員會避免對航空器的營運入息雙重課稅令
  7. Specification of arrangements swiss federal council avoidance of double taxation on income from aircraft operation order - l. n. 96 of 2005

    安排指明瑞士聯邦委員會避免對航空器的營運入息雙重課稅令2005年第96號法律公告
  8. The second chapter is devoted to an theoretical analysis of u. s. ftc regime as an unity of opposition of avoiding international double taxation and maintaining u. s. fiscal jurisdiction

    第二章從理論角度對美國抵免制度在避免國際雙重征稅和維護美國稅收管轄權上的矛盾和統一作了分析。
  9. The law provides these qualifications for ftc for the aim of maintaining u. s. fiscal jurisdiction, namely that ftc is just to be used to avoid international double taxation. however, this aim can not always be achieved

    稅法為抵免設置這些條件的目的在於，保證抵免僅以消除國際雙重征稅為限，但在實踐中，這個目的並不總能達到。
  10. The chapter considers that there are two classes of rules in u. s. ftc regime, rules granting rights and rules restricting rights, of which the former is intended to avoid international double taxation and the latter is to maintain u. s. fiscal jurisdiction

    該章認為，美國抵免制度中包含了這樣兩種規則：授予權利的規則和限制權利的規則，這兩種規則價值取向完全不同，前者意在避免國際雙重征稅，後者旨在維護美國稅收管轄權。
  11. Among the legal methods of avoiding international double taxation, foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction. for example, from the view of the state that credits foreign taxes, ftc maintains its fiscal jurisdiction as well as avoids international double taxation. accordingly, ftc has become the favorite method of nations

    美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法，另一方面在極力地維護美國的稅收管轄權，因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。
  12. It is pointed out that whether u. s. exerts its fiscal jurisdiction based on the territorial or the personal principle, international double taxation is possible to be created because of the overlapping of u. s. and foreign fiscal jurisdiction ; that u. s. avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u. s. adopts the methods of ftc, exemption and deduction, among which the ftc method is the most important

    第一章首先討論了美國抵免制度的法律背景，包括美國行使稅收管轄權產生國際雙重征稅的情形，美國避免國際雙重征稅的途徑與方法等；然後對美國抵免制度作了概括性介紹，並通過與免稅法和扣除法的對比，得出抵免法是美國消除國際雙重征稅主要方法的結論。
  13. The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u. s. fiscal jurisdiction. however, by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors. the third chapter discusses qualifications of ftc in u. s. internal law

    抵免制度的理想狀態是，在消除國際雙重征稅和維護美國稅收管轄權兩個方面達到統一，但在現實中，由於立法和執法上存在的漏洞、美國與外國法律規定的非一致性、法律和經濟現實的矛盾性等原因，完全的統一總難以達到，抵免制度總存在這樣那樣的缺陷。
  14. Specification of arrangements government of the hashemite kingdom of jordan avoidance of double taxation on income from aircraft operation order

    安排指明約旦哈希姆王國政府避免對航空器的營運入息雙重課稅令
  15. Specification of arrangements government of the hashemite kingdom of jordan avoidance of double taxation on income from aircraft operation order - l. n. 101 of 2005

    安排指明約旦哈希姆王國政府避免對航空器的營運入息雙重課稅令2005年第101號法律公告
  16. The secretary for economic development and labour, mr stephen ip, and the state secretary to the ministry of trade and industry of the kingdom of norway, ms helle hammer, today 16 october signed an avoidance of double taxation agreement on shipping

    經濟發展及勞工局局長葉澍?與挪威王國貿易與工業大臣副國務秘書hellehammer女士，今日（十月十六日）簽署避免航運雙重課稅協議。
  17. The secretary for economic development and labour, mr stephen ip, and the state secretary to the ministry of trade and industry of the kingdom of norway, ms helle hammer, today ( 16 october ) signed an avoidance of double taxation agreement on shipping

    經濟發展及勞工局局長葉澍?與挪威王國貿易與工業大臣副國務秘書hellehammer女士，今日（十月十六日）簽署避免航運雙重課稅協議。
  18. Double taxation relief arrangements with macao sar gazetted

    與澳門特別行政區簽訂雙重課稅寬免安排
  19. In order to avoid double taxation in view of the geographical proximity of hong kong and the mainland, this department, in practice, is to count any day as only half a day ( " half - day rule " ) where services are rendered both in the mainland and in hong kong on that day

    基於內地與香港地理環境接近，為免出現雙重徵稅的問題，如納稅人在同一天內往返並在兩地均提供服務，本局只會計算半天為留港時間半天規則。
  20. Article 21 : methods for elimination of double taxation

    A向稅務局局長提出反對
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