international double taxation 中文意思是什麼

international double taxation 解釋
國際雙重課稅
  • international : adj 國際（上）的，國際間的；世界的；〈I 〉國際勞工聯盟的；〈I 〉國際信號的。 an international con...
  • 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. 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。
  2. 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。
  3. 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。
  4. 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。
  5. 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。
  6. 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。
  7. The purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income

    國際稅收協定簽訂的目的就是要協調和克服締約國之間稅收管轄權和稅收利益的沖突，從而避免國際雙重征稅。
  8. " it is our policy to conclude avoidance of double taxation agreements for revenues arising from the operation of ships and or aircraft in international traffic with our shipping and or aviation partners, " he explained

    他解釋：我們的政策是在香港與其航運及或空運伴簽訂協定，避免對經營國際航運及或空運業務所得的收益雙重徵稅。
  9. " it is our policy to include provisions on double taxation relief for airline income in bilateral air services agreements negotiated between the hksar and our aviation partners, and to conclude avoidance of double taxation agreements for revenues arising from the operation of ships in international traffic with our shipping partners, " he explained

    政府發言人解釋：政府的政策是在香港特區與其民航夥伴磋商的雙邊民用航空運輸協定中，加入有關避免向航空公司收入雙重課稅的條文，以及與航運夥伴簽訂協定，避免對經營國際航運業務所得的收益雙重徵稅。
  10. A government spokesman said today november 26, " in november last year, the hksar government and the netherlands government signed an agreement for the avoidance of double taxation on income, profits, gains or capital of an enterprise operating ships in international traffic

    政府發言人今日十一月廿六日說：香港和荷蘭政府于去年十一月簽署對經營船舶國際運輸的企業的入息利潤收益或資本避免雙重課稅的協定。
  11. 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：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。
  12. " 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。
  13. The chapter also discusses particularly qualifications of indirect ftc, relationship of indirect ftc and avoiding international double taxation in u. s. federal tax law

    該章還對間接抵免的條件、間接抵免與避免國際雙重征稅的關系等問題作了探討。
  14. After reunification, the hksar government has, on its own, concluded four international agreements with foreign states and region on matters such as co - operation in customs matters, co - operation in information technology, avoidance of double taxation, etc

    回歸以後，香港特區政府按照《基本法》第一百五十一條的規定，就海關事宜的合作、資訊科技的合作、避免雙重征稅等事務單獨地與外國及海外地區簽署了四項國際協議。
  15. After july 1, 1997, the hksar government has, on its own, concluded five international agreements with foreign states and regions on matters such as cooperation in customs matters, cooperation in information technology and avoidance of double taxation in accordance with article 151 of the basic law

    自一九九七年七月一日以來，香港特區政府按照《基本法》第一百五十一條的規定，就海關事宜的合作、資訊科技的合作、避免雙重徵稅等事務單獨地與外國及海外地區簽署了五項國際協議。
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