tax treaties 中文意思是什麼
tax treaties
解釋
稅務談判, 稅務條約-
Therefore, the experience and lessons of other countries " treaty practices in eliminating any contradictions between their cfc legislations and tax treaties show that it is necessary to incorporate a specific reserving clause in the tax treaty or to include a treaty - overriding provision in the cfc legislations
因此，借鑒有關國家的條約實踐，為排除cfc立法與稅收協定相沖突的任何意見，在稅收協定中加入特別的保留條款，或者在cfc立法中加入特定的條約超越條款是絕對有必要的。 -
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。 -
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。 -
Tax treaties are always bilateral, meaning there are agreements between two countries.
稅務協定總是雙方的。也就是說，是兩國之間一致達成的協議。 -
We aim to be an excellent tax administration that plays an important part in promoting hong kong s prosperity and stability. the accelerated integration of the world economies requires us to deal with many new global issues - cross - border transactions, transfer pricing, tax treaties, advance rulings, exchange of information etc. during the year, we put emphasis on the international dimension of our tax administration
稅務管理對香港繁榮安定十分重要，我們向來以目標為本，銳意要成為卓越的稅務管理機構，環球經濟一體化步伐加速，我們需要處理更多國際議題，例如跨境交易、轉讓定價、稅務協定、事先裁定、交換資料等等。 -
Subject to provisions in tax treaties china has entered into, or 2. performing agency activity outside prc on behalf of resident principles
常駐代表機構對其經費支出額，應據實向當地稅務機關申報，並提供有關資料，不得拒絕或隱瞞。 -
Corporate income tax, tax treaties, transfer pricing, business tax, vat, customs, individual income tax, and employer employee considerations
公司所得稅稅務條約轉讓定價營業稅增值稅進口稅個人所得稅及僱主和雇員意見。 -
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。 -
Tax payers have the right to manage tax payment matters according to related tax treaties or agreements signed between our government and foreign governments
14納稅人有按我國政府與外國政符簽訂的有關稅收條約、協定辦理納稅事項的權利。 -
Non - resident taxpayers that earn prc - source income will be taxed at 20 %, subject to the reduction under prc tax treaties in force
非居民納稅人就來源於境內所得按20 %納稅，如果雙邊稅收協定有減免規定的，按生效的雙邊稅收協定執行。 -
The certification is applicable to the foreign enterprises who receive income from the operation of international shipping in china and claim for the enterprise income tax exemption benefit of tax treaties in accordance with circular for strengthening the tax and foreign exchange administrations on shipping income of foreign enterprises issued by the state administration of taxation and the state administration offoreign exchange
一、本表適用於按照《國家稅務總局、國家外匯管理局關于加強外國公司船舶運輸收入稅收管理及國際海運業對外支付管理的通知》的規定，外國公司以船舶經營國際運輸從中國取得所得申請享受協定免征所得稅待遇時填報。 -
Our ambassadors and economic officers also lead and participate in negotiations on economic agreements, including civil aviation, tax treaties, investment agreements, intellectual property rights protection, and market - opening measures. our embassies are the watchdogs in the field monitoring the implementation of agreements to insure u. s. interests are protected
讓政府能夠更充分有效的加以監督，這主要是因為長期記錄能讓稽查人員了解，一家公司在一段長時間內遵守食品安全法令的情形，而不只是在某一天內的表現；
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