bilateral convention 中文意思是什麼
bilateral convention
解釋
雙邊公約- bilateral : adj 1 【動、植】兩側[左右]對稱的。2 兩側的，兩邊的。3 雙方的，雙邊的。4 雙向（作用）的，雙通的；...
- 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...
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Bilateral and multilateral mechanisms, such as the u. n. convention against transnational organized crime and the european cybercrime convention, should be developed to promote effective vehicles for cooperation and mutual assistance
有關方面應致力建立有效打擊跨境有組織罪行的雙邊及多邊合作機制，如反跨國有組織罪行聯合國公約及歐洲計算機網路罪行公約等。 -
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。
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