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税收竞争
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  tax competition
    On Legal Consequences of International Tax Competition
    试论国际税收竞争的法律后果
短句来源
    On Regulating International Tax Competition by Law
    论国际税收竞争的法律调节
短句来源
    On Regulating International Tax Competition In the Age of Economic Globalization
    论经济全球化下对国际税收竞争的法律规范
短句来源
    They call upon the international communities to resist the harmful tax competition.
    税收竞争直接关系到国家经济、法律、政治各个方面,对全球经济的健康发展意义深远。
短句来源
    Clearly, international tax competition is a new challenge in the economic globalization. It not only touches the basic principles of international law, for example national sovereignty principle, but also involves a country's internal revenue legislation such as anti-tax avoidance laws and regulations.
    在遵守上述原则的前提下,在各国经济水平相差悬殊,税收法律千差万别的情况下,作者认为制止国际税收竞争引发的跨国公司国际避税活动,首要的也是当期最有效的措施是加强本国国内反避税立法,抵消税收竞争给跨国避税人带来的税收利益,从而消灭国际税收竞争给本国税基可能造成的不良影响。
短句来源
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  taxation competition
    The economic globalization urged the emerging of international taxation competition International taxation competition is the behavior of government through which exert jurisdiction of tax revenue.
    国际税收竞争是指两个或两个以上国家或地区(不包括单独关税区)从主权利益出发,行使税收管辖权,采取各种经济措施,增加税收利益,促进本国经济发展的一系列政府行为。 上世纪80年代末兴起的大规模减税浪潮,使国际税收竞争成为推动现代税收经济发展的基本形式。
短句来源
    As the issue is concerned, the large-scale taxation reform of the world in the mid-1980s indicates that international taxation competition has become the basic form of promoting economy of modern taxation.
    主权利益的差异是导致国际税收竞争两面性的根本原因。 为了防止税收竞争的负面作用影响全球税收利益分配关系,并在公平互利的基础上维护各主权国的税收利益,应当探索建立更为合理、有效的国际税收竞争的协调模式。
短句来源
    Starting from the point of view above, this paper studies international taxation competition and international coordination in the frame of law.
    国际税收竞争已经成为一国实施有效资源配置的重要政策工具。
短句来源
    The focus of this paper lies in analysis of international taxation and coordination of international taxation competition.
    各国在主权利益的指导下的竞争政策取向使国际税收竞争演变成一种全球现象,引起了国际社会和理论界的广泛讨论。
短句来源
    And then I analyzed several kinds of different concept on international taxation competition, and put forward the definition of international taxation competition.
    本文在第二部分还就国际税收竞争的性质展开辨析,从经济发展、法律价值的实现和国际法律制度方面,对国际税收竞争两面性进行剖析,得出了国家间的主权利益差异是导致这种两面性的根本原因。
短句来源
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  “税收竞争”译为未确定词的双语例句
    International exchange of information forms one part of international tax cooperation and it's also very necessary to strengthen the implement of the effective exchange of information.
    国际税收情报交换是国际税务合作的重要组成部分,为应对经济全球化背景下有害的税收竞争、打击国际逃避税,应加强国际税收情报交换。
短句来源
    Along with the deepening of economic globalization , the environment of international economy and trade has been changed.
    经济全球化的加快,改变了国际经济和贸易环境,也为国际税收竞争的出现提供了有利的条件。
短句来源
    In fact, developing nations, especially those who are so-called "tax havens", have taken various tax revenue stimulation measures to seek their best position in the competition of the global resource disposition.
    发展中国家,尤其是那些被发达国家认定为从事恶性税收竞争并可能遭受发达国家经济报复的国家或地区否认存在恶性税收竞争这种说法,他们认为全球化使整个世界演变成为一个大的市场,为什么在其他领域都存在并鼓励竞争,唯独在税收领域却要扼杀这种竞争呢?
短句来源
    This thesis points out that intra-group transaction parties come within different tax jurisdiction, and thus make tax payment to related countries respectively.
    各国在其内部交易税制中强化有关跨国企业集团内部交易税收的规定,以避免跨国企业集团通过内部交易任意分配全球收入和费用,实现企业集团纳税人和独立纳税人的税收地位平等,并使跨国企业集团应缴纳税款在彼此税收竞争的国家之间进行公平分配。
短句来源
    However , this tax policy should be capable to meet the emergency so that it can be on a good wicket in the competition of international revenue .
    但这种税收政策目标管制应有充分的应变能力,才能在国际税收竞争中处于有利的地位。
短句来源
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  tax competition
The lack of tax competition forces a time consistency problem on the central government under the first federal arrangement.
      
In contrast, regional tax competition acts as a commitment device under the second federal arrangement.
      
Tax Competition between Unitary and Federal Countries
      
We analyze tax competition between two countries for foreign investment.
      
Asymmetric Capital Tax Competition with Profit Shifting
      
更多          


With the process of economic globalization,intemational tax competition has been initiated and increasingly developed.It's resulted from the conflict between government actions that aim at gaining the most revenue by providing the most public services,and individual taxpayer's actions of "free pick-up",which determines the duality of subject and combining nature of substance.Accordingly,this article tries to discuss from the perspective of both international law and national law ,the legal consequences of international...

With the process of economic globalization,intemational tax competition has been initiated and increasingly developed.It's resulted from the conflict between government actions that aim at gaining the most revenue by providing the most public services,and individual taxpayer's actions of "free pick-up",which determines the duality of subject and combining nature of substance.Accordingly,this article tries to discuss from the perspective of both international law and national law ,the legal consequences of international tax competition which can no more be ignored as a legal matter.

伴随经济全球化的进程 ,国际税收竞争产生并日趋加剧。它是各国政府为最大化提供公共物品而引致的收入最大化行为与各国纳税主体的“搭便车”行为之间的冲突。这就决定了其主体的双重性与内容的混合性。文章即根据这些特征 ,从国际法和国内法二个层面分别论述国际税收竞争的法律后果 ,说明其已成为一个不可小觑的法律问题

For a long period of time, developed countries have been performing the tax system to resist the tax haven through joint actions of international organizations for the purpose of safeguarding its own benefit from the tax revenue. The other aim of such joint action is to combat the traditional tax haven's "harmful tax competition" in the form of low tax or tax free treatment. But under the condition of economic globalization the economically developed countries in Europe and America in their fight against traditional...

For a long period of time, developed countries have been performing the tax system to resist the tax haven through joint actions of international organizations for the purpose of safeguarding its own benefit from the tax revenue. The other aim of such joint action is to combat the traditional tax haven's "harmful tax competition" in the form of low tax or tax free treatment. But under the condition of economic globalization the economically developed countries in Europe and America in their fight against traditional tax haven, they simutaneously enforce tax preferential system domestically in order to attract foreign investment and develop its economy by way of amending tax laws respectively. What these countries have been done has led them become new "international tax havens". The existence and development of this kind of new international tax haven not only accelerate the competition of tax benefits between developed and developing countries, but also set barriers to the establishment of fair and rational international tax order.

长期以来 ,市场经济发达国家为维护本国的税收权益 ,通过国际经济组织的联合行动 ,采取种种法律手段 ,推行避税地对策税制 ,以图抵制传统避税地以低税或免税为主要形式的“有害税收竞争”。但在经济全球化条件下 ,一些欧美市场经济发达国家在坚持推行避税地对策税制的同时 ,先后通过修改税法 ,在本国境内实行税收优惠 ,大力吸引外资 ,发展本国经济。这些欧美市场经济发达国家的所作所为 ,实际上已经使它们逐渐堕变为新型的“避税地”。这种避税地法律制度新型模式的产生和发展 ,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争 ,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。

With the rise of the economic globalization since the ninth decade of the twentieth century, international tax law presents new development and tendency. The main topics discussed in this paper include: the international harmony in regulating international tax competition, the development of economic unification and regional tax harmony, the enlargement of the net of international tax trea, the intension of tax collection and supervision to international transaction and the study on the tax issues to transnational...

With the rise of the economic globalization since the ninth decade of the twentieth century, international tax law presents new development and tendency. The main topics discussed in this paper include: the international harmony in regulating international tax competition, the development of economic unification and regional tax harmony, the enlargement of the net of international tax trea, the intension of tax collection and supervision to international transaction and the study on the tax issues to transnational electronic commerce.

20世纪90年代以来,随着经济全球化浪潮的高涨,国际税法呈现出一系列新的发展与趋向。本文主要探讨:规制国际税收竞争行为的国际协调;经济一体化的发展与区域税收协调;国际税收协定网络的进一步拓宽;国际经济交易税收征管的加强;跨国电子商务国际税收问题的对策研究。

 
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