The issue of international taxation is an important aspect of Global Issues.
日趋复杂化的国际税收问题是全球问题的重要方面。
The third part of the article deals with the principle of coordination of international taxation.
文章的第三部分阐述的是国际税收协调的原则。
As an important component of international taxation relation, international taxation Agreement has lasted a history of one hundred of years.
国际税收协定是国际税收协调的重要组成部分,已存在了一百多年的历史。
The aforesaid analysis report shall be reported to the State Administration of Taxation (International Taxation Department) before January 31 of the next year.
上述分析报告应于次年1月31日前上报总局(国际税务司)。
Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.
跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。
Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law.
如何防范国际避税已为各个国家和国际组织所重视,并成为国际税法中的一项核心问题。
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。
Thirdly, the "over-separation" between the national tax law and international business accounting rule result in enhancement of the burden of taxation and the executive cost.
第三、税法与国际通行企业会计准则“过度分离”,税法规定背离企业经营规律,增加了企业税收负担和奉行成本。
And international competition promotes concern about both levels of taxation and the effect of social insurance contributions on Labour costs.
而且,国际竞争加剧了对税收水平以及分担社会保险费用对劳动力成本影响的担心。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
我国加入WTO后,国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
How to effectively avoid international double taxation, is the challenge that Chinas foreign tax system have to face.
如何有效的避免国际双重征税,是中国涉外税制必须面对的挑战。
There are now two principles in the international tax jurisdiction, which forms the jurisdiction of income resource of the state taxation, resident jurisdiction and citizen jurisdiction.
当前国际税收管辖权原则主要有属地主义原则和属人主义原则两种,由此产生了国家税收的收入来源地管辖权、居民管辖权和公民管辖权等。
Under the environment of e-commerce, implement single income source place tax revenue jurisdiction to be able the thorough settlement international society's dual taxation problem.
在电子商务环境下,实行单一收入来源地税收管辖权才能彻底解决国际社会的双重征税问题。
The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.
常设机构是国际经济社会中为解决国际间双重征税问题而引进的一个概念。
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。
This part introduces the accountant of price (inflation accountant mainly), double taxation of international tax revenue, evade payment of duty and anti-evade payment of duty.
介绍物价变动会计(主要是通货膨胀会计)、国际税收的双重课税、国际避税与反避税。
Jinhai Cheng International logistics is a state industry and commerce, taxation, transportation, and other administrative approval, with legal business status of the logistics enterprise.
金海诚国际物流是经国家工商、税务、运输等行政部门批准,具有合法经营资格的物流企业。
During the mining cycle, it is of significance to study the international mining taxation for China's mining tax system.
在矿业周期形势下,通过借鉴国际经验审视国内矿业税费政策具有一定现实意义。
Following the increase in international trade and investments, more and more bilateral tax treaties are created to avoid international double taxation.
随着各国经济交往的日益密切,国家间缔结的避免双重征税协定的数量也不断增加。
Part three analyses the predicament of e-commerce taxation and its Origin from the angles of taxation substantive laws, tax collection and management system, international tax avoidance.
第三部分主要从税收实体法、税收征收管理制度、国际避税等方面,分析了我国电子商务税收征管的困境及根源。
The Australian Taxation Office (ATO) has published two new taxpayer alerts that warn against international profit shifting by multinational companies.
近日,澳大利亚税务局(ato)发布了两个新的纳税人通知,提醒跨国公司不要采取手段转移利润。
The second part is the international comparison of the legal system of securities taxation and its revelation.
第二部分为证券税收法律制度的国际比较与启示。
Article 2 the joint tax audit of foreign-related enterprises shall be conducted or organized by the international (foreign-related) taxation department of the taxation authority at each level.
第二条涉外企业联合税务审计工作由各级税务机关国际(涉外)税务管理部门负责实施或组织实施。
The International Comparison of Securities Exchange Taxation and its Implications;
在证券交易所挂牌交易的国债;
The International Comparison of Securities Exchange Taxation and its Implications;
在证券交易所挂牌交易的国债;
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