tax treaties 税收协定(17)   税收协定      The restrictive effect of tax treaties derives from the object of tax treaties, i.e. elimination of international double taxation.      实际上,税收协定遵循的是消极作用原则,这一原则是由税收协定的宗旨——消除国际双重征税所决定的,也是得到各国普遍承认的。 短句来源      The author in the end conceives the framework of China's CFC legislation, and renders his suggestions on how to resolve contradictions between the future CFC legislation and tax treaties.      笔者对中国以后的CFC立法进行了构想，同时对如何解决中国所创立的CFC立法与中国所签订的税收协定之间的冲突，提出了一些自己的看法。 短句来源      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.      最后笔者得出的结论是：凡在国内法(CFC立法)中没有加入条约超越条款，或者在税收协定中没有加入保留条款的国家，它的CFC立法必定会与税收协定相冲突。 因此，借鉴有关国家的条约实践，为排除CFC立法与税收协定相冲突的任何意见，在税收协定中加入特别的保留条款，或者在CFC立法中加入特定的条约超越条款是绝对有必要的。 短句来源      To improve the procedure of tax treaty dispute settlement and accelerate the development of foreign economic,it is necessary to introduce the arbitration procedure in our country's tax treaties,and it is also feasible.      为完善对外税收协定争议解决机制与促进对外经济的发展,我国也应在税收协定中订立仲裁条款,经研究,这也是可行的。 短句来源      International Tax Treaties and Anti-tax-evasion      国际税收协定与反避税 短句来源 更多          “tax treaties”译为未确定词的双语例句      The international taxation principles (including sales tax, capital gain tax, tax adminational and tax treaties) made in accordance with the traditional economic trade may pose a lot of problems.      根据传统的经济贸易运作方式的需要而制定的各国税收制度(包括销售税、增值税、税收征管和国际税收协议)因而面临着许多问题。 短句来源      The common practice of preventing double taxation is usually achieved by negotiations between different tax jurisdictions, resulting in the sign of tax treaties. But when it comes to handling tax avoidance, the perceptions and approaches vary due to the disparities of history background, political and economical system, tax regime and legal system of countries around the world.      国际避税问题,由于涉及到世界各国历史背景、政治经济制度、税收体系、法律制度等诸多方面的差异,无论在理论上还是实践中,各国的认识和实际操作都不尽一致。 短句来源   相似匹配句对      Tax Sparing Clauses in International Tax Treaties      国际税收协定中饶让抵免条款问题研究 短句来源      International Tax Treaties and Anti-tax-evasion      国际税收协定与反避税 短句来源      Tax and Benefit      纳税与受益——提高公民纳税意识之我见 短句来源      On Tax Cost      论税收成本 短句来源      Treaties and Semi-colonization      条约制度与半殖民地化 短句来源 查询“tax treaties”译词为用户自定义的双语例句     我想查看译文中含有：的双语例句 为了更好的帮助您理解掌握查询词或其译词在地道英语中的实际用法，我们为您准备了出自英文原文的大量英语例句，供您参考。   tax treaties Host-country governance, tax treaties and US direct investment abroad 例句来源       Bilateral tax treaties are an important method of international tax cooperation. 例句来源       Tax Treaties and Foreign Direct Investment: Potential versus Performance 例句来源       Robust to a wide variety of alternative specifications, we find little evidence that bilateral tax treaties increase FDI activity, contrary to OECD-stated goals for such treaties. 例句来源       This paper estimates the impact of bilateral tax treaties using both U.S. 例句来源       更多                    Lately,an increasing number of states introduce the arbitration provision in their tax treaties,and try to resolve the disputes by arbitration.To improve the procedure of tax treaty dispute settlement and accelerate the development of foreign economic,it is necessary to introduce the arbitration procedure in our country's tax treaties,and it is also feasible.On the problem of designing the arbitration provision,it is especially to take attention on the relation of the mutual ag...             近年来,越来越多的国家在税收协定中引入仲裁条款,尝试利用仲裁来解决税收协定争议。为完善对外税收协定争议解决机制与促进对外经济的发展,我国也应在税收协定中订立仲裁条款,经研究,这也是可行的。在仲裁条款的设计上,应着重考虑相互协商程序与仲裁程序的关系、仲裁的事项范围、仲裁的程序规则等方面问题。 文摘来源          Fair implementation of tax treaties can not only facilitate taxpayers to enjoy preferential tax policies and avoid double taxation but also contribute to protecting national tax benefits. In practice,however,relevant tax regulations fail to provide an efficient tool to address some difficult issues in implementing tax treaties due to their implicit wordings.Among them stands out two specific issues,namely the determination of permanent establishment(PE)a...             税收协定工作执行的好坏直接影响税收优惠政策及避免双重征税的落实,同时,对维护国家税收权益、防止国家税款的流失起着重要的作用。在税收协定的执行过程中,由于相关规定过于原则,导致实际操作中难以把握,特别是常设机构的判定以及与常设机构有关的营业利润的确定则是执行的难点,必须从法律政策和管理制度两个层面加以完善。 文摘来源          This article argues that tax treaties have another important objective besides avoiding double taxation of income tax. That is to prevent fiscal evasions. Anti-tax- evasion is an important content of tax treaties. To prevent the possibility of treaty shopping and fiscal evasion in tax treaties, the article enumerates from the viewpoint of tax evasion, and suggests that the model treaty be timely revised,correlative domestic legal system be accompli...             税收协定除对所得消除双重征税外,还有防止偷逃税(“财政逃避”)的重要目的。税收协定和反避税之间的关系十分紧密,反避税是税收协定的一个重要内容,是各国谈签协定的主旨之一。本文从反避税角度对协定中可能出现的协定滥用和避税问题进行了列举,并提出适时修订协定、完善国内法规、有效打击跨国偷逃税活动的建议。 文摘来源   << 更多相关文摘         相关查询: bilateral tax treaties treaties abuse of tax treaties tax tax table tax swapping tax surcharge tax supplement banking tax tax technique tax tools tax treaty  对查询结果不满意

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