tax convention 中文意思是什麼

tax convention 解釋
稅收條約
  • 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...
  • convention : n 1 集會，會議；【英史】（1660，1688年的）（非由英王召集的）非常議會；〈美國〉（政黨等的）全國代...
  1. By employing the approaches of integrative comparison and inductive analysis, and from domestic and international perspective, the present dissertation compares and analyse the controlled foreign company ( cfc ) legislations enacted in some countries, studies the relationship between the cfc legislations and the international tax treaties, and especially studies the relationship between the cfc legislations and the oecd model tax convention on income and on capital ( oecd model ). the author then reviews and comments on the four cases to date involving in the relationship between the cfc legislations and tax treaties

    本文運用綜合比較與歸納分析的方法，從國內與國際兩個層面，比較分析了有關國家的受控外國公司立法（簡稱cfc立法） ，探討了cfc立法與國際稅收協定之間的關系，尤其是cfc立法與《 oecd關于對所得和財產避免雙重征稅協定範本》 （簡稱oecd範本）之間的關系，並對有關它們之間關系的4個案例進行了分析與評述。
  2. This article on international and domestic recognized the inhabitant standard not yet unifies the present situation has conducted the analysis research, elaborated separately from the natural person and legal person ' s angle on international solves the inhabitant tax revenue jurisdiction conflict principle, thus draws the conclusion, namely because each national stipulation inhabitant taxpayer ' s scope and the constitution condition are different, it is necessary to coordinate each national the legal conflict, and touched on foreign affairs in the tax law to our country about inhabitant ' s definition, legal person aspect and so on inhabitant ' s scope and confirmation standard proposed had the pointed legislation suggestion ; international although has formed avoids because the dual inhabitant status causing the dual taxation the convention, but its implementation still relied on the bilateral international tax revenue agreement and the various countries ' domestic legislation, the various countries ' domestic legislation the inhabitant recognized the decisive function in particular to the international tax law in, therefore our country should take and strengthen in the tax law inhabitant ' s legislation

    本文就國際及國內認定居民標準尚未統一的現狀進行了分析研究，從自然人及法人的角度分別闡述了國際上解決居民稅收管轄權沖突的原則，從而得出結論，即由於各個國家規定的居民納稅人的范圍和構成條件不同，有必要協調各個國家的法律沖突，並對我國涉外稅法中關于居民的定義、法人居民的范圍及確認標準等方面提出了有針對性的立法建議；國際間雖已形成避免因雙重居民身份導致雙重征稅的慣例，但其實施仍依賴雙邊國際稅收協定及各國國內立法，尤其是各國國內立法對國際稅法上居民的認定起決定性作用，故我國應重視和加強稅法上居民的立法。
  3. Abuse of tax agreement ( also called abuse of international tax agreement ), is the taxpayer make use of the leak, special example and bugs in the international tax convention to avoid tax. it is a way in common use to avoid tax in international taxation fields

    濫用稅收協定（也稱國際稅收協定濫用） ，是跨國納稅人利用國際稅收協定的漏洞、特例和缺陷進行避稅，是國際避稅的一種特殊方式。
  4. Then it centralized expounding concretely measures on how to keep away avoiding international taxation. for example, to strengthen the keeping away ability of taxation convention itself ; using the rules of inner tax law ; building up the exchanging system of international taxation intelligence

    文章接下來集中闡述了防範濫用稅收協定的具體措施，如加強稅收協定自身的防範能力，運用國內稅法加以限制規定以及建立國際稅收情報交換制度等。
  5. The purpose of this thesis is : how to construct the system of tax incentive policy for overseas investment, which conforms to international convention and adapts to the condition of china, to meet the demands of encouraging overseas investment

    本文寫作的目的就在於研究如何適應我國鼓勵海外投資政策的要求，構建適應我國實際情況、符合國際慣例、完整規范的海外投資稅收激勵政策體系。
  6. Says alain maingreaud, product manager for paris - based tax free world association, managers of tax free asia pacific tfap 98, " overall we were satisfied with the facilities and level of services provided by the hong kong convention and exhibition centre and we enjoyed excellent relations with hkcec s management

    一向以法國為基地的taxfreeworldassociation選擇了香港會議展覽中心舉辦九八亞太免稅店展覽會。產品經理alainmaingreaud先生表示：總括來說，我們對中心的設施與服務感到非常滿意。我們與管理層合作愉快，而每位員工亦能以高度效率加以配合。
  7. Says alain maingreaud, product manager for paris - based tax free world association, managers of tax free asia pacific ( tfap ) 98, " overall we were satisfied with the facilities and level of services provided by the hong kong convention and exhibition centre and we enjoyed excellent relations with hkcec s management

    一向以法國為基地的taxfreeworldassociation選擇了香港會議展覽中心舉辦九八亞太免稅店展覽會。產品經理alainmaingreaud先生表示：總括來說，我們對中心的設施與服務感到非常滿意。我們與管理層合作愉快，而每位員工亦能以高度效率加以配合。
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