On Legal Consequences of International Tax Competition.
试论国际税收竞争的法律后果。
Immoderate international tax competition is vicious and harmful.
竞争是有害的、恶性的。
Tax cuts have been an efficient response to increasing tax competition.
降低税收是应对不断增加的税收竞赛的有效措施。
The tax form from the tax haven is also the expression of tax competition.
避税地税制模式是税收竞争的彻底表现。
Some nations are responding to tax competition in defensive and unproductive ways.
一些国家却以一种防御性的、无效的方式来回应税收竞争。
John Christensen of the tax Justice Network takes issue with the term "tax competition".
租税正义联盟的约翰·克里斯滕森就“税收竞争”进行了解释。
Smart nations are treating international tax competition as an opportunity, not a threat.
聪明的国家把国际税收竞争当作是一次机遇而不是一个威胁。
The international tax competition has its positive effect and its negative effect as well.
国际税收竞争既有其正面效应，亦有一定负面效应。
Other euro-area countries, notably France, have long been unhappy about this tax competition.
其他的一些欧元区国家，特别是法国，在很长一段时间内对于爱尔兰的低税率耿耿于怀。
However, the effect of international tax competition has been debated fierce in recent years.
然而，近年来国际税收竞争的影响却一直存在争议。
At the same time in these countries, tax competition on the domestic longitudinal study deeper.
同时在这些国家中，对国内纵向税收竞争的研究也较为深入。
At the same time, we also explain the reality foundation of the inefficiency of tax competition.
同时，本文对税收竞争的非效率表现作了基于现实基础的解释。
This paper analyses agglomeration effects of interregional tax competition in the new economic geography settings.
本文是在新经济地理学的框架下，分析产业集聚效应对地区间税收竞争的影响。
The differences of tax policies among member countries of CAFTA cause tax conflicts and form harmful tax competition.
中国东盟自由贸易区中成员国之间的税收政策差异产生税收冲突，形成有害税收竞争。
Using a provincial panel from 1978 to 2005, we develop an empirical framework to identify the effects of inter-province tax competition.
利用1978 - 2005年的省级面板数据，本文构造了一个检验税收竞争效应的经验分析框架。
The countries offer more favorite tax policies competitively, which forms over competition on tax what we called harmful tax competition.
各国在提供税收优惠上相互攀比，形成了过度的税收竞争，即有害税收竞争。
Local government fiscal competition includes expenditure competition and tax competition, whose theoretical basis is fiscal decentralization theory.
地方财政竞争包括支出竞争和税收竞争，其理论基础是财政分权理论。
We fully support the OECD's work in the Forum on harmful Tax Competition which has identified 47 measures in member countries as potentially harmful.
我们全力支持经济合作与发展组织在有害税务竞争论坛上的工作，它为成员国确定了47项潜在有害的措施。
This dissertation studies capital income taxation under international tax competition with the consideration of actual capital income taxation system.
本文结合世界资本所得的实际课税政策，研究了国际税收竞争下的资本所得课税问题。
The tax competition argument is always continuous ever since 1998 the Economic Organization put forward "harmful tax competition: a global problem" report.
自从1998年经合组织提出“有害税收竞争：一个全球性问题”的报告和指南以来，有关税收竞争的争论一直不断。
The first step is to estimate the tax reaction function and the existence of inter-provincial tax competition is confirmed mainly in the form of tax mimicking.
第一步，估计税负反应函数，证实了省际间税收竞争的存在性，并且主要以税收模仿的形式存在着。
This paper analyses the positive and negative effects of international tax competition, and provide OECD provision on the harmful international tax competition.
本文分析了国际税收竞争的正负效应，并给出了OECD关于有害税收竞争的规定。
In paragraph three, the negative effect of international tax competition will be discussed and the positive effect will be discussed in the following paragraph.
在第三段，国际税收竞争的负面影响将被讨论，并将在下面的段落中讨论的正面影响。
This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.
无法依照针对银行监管和打击金融犯罪的标准对逃税和税收竞争问题上定下国际标准，利率与税率上的不一致就是其原因。
The OECD launched its "harmful-tax initiative" to get rid of unhealthy tax competition and prod jurisdictions into helping foreign tax authorities with their investigations.
OECD启动了“反有害税收竞争行动”，意在排除不当的税收竞争并通过调查帮助国外的税收机关收集税收情报。
Serious legal consequences of international tax competition have been yielded at the level of both international law and national law, and it has become a legal issue at stake.
国际税收竞争在国际法层面上和国内法层面上都产生了严重的法律后果，已成为一个不可小觑的法律问题。
The paper clearly defines the differences and connections between international tax competition and the harmful tax competition by starting with the basic conception of international tax competition.
本文从国际税收竞争基本概念入手，明确国际税收竞争与有害税收竞争的区别与联系。
Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.
税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。
Finally, figures close to the France government have murmured, euro-zone members should agree to some fiscal and social harmonization: e.g., curbing competition in corporate tax rates or labor costs.
最后，与法国政府关系密切的人士私下抱怨，认为欧元区成员国应该同意一些财政和社会协调：例如，抑制在企业税率或劳动力成本方面的竞争。
They are also facing ever fiercer competition at home and abroad, which makes them increasingly sensitive to costs-including the costs of regulation and tax.
同时他们在国内外所面临的竞争亦日趋激烈，这使他们对于成本亦就越加敏感——包括监管成本和税收。
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