The problem with getting agreement on tax matters is that the interests of big countries are not aligned-indeed there is vigorous competition on tax.
各个大国的利益差异是无法在税收问题上达成一致的关键所在,事实上,税收上的竞争相当激烈。
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。
Later on, however, we found that the adjustment of export tax rebate may have side effects, and it was inconsistent with the principle of equal competition.
但是,后来发现出口退税的调整可能也有不少副作用,在某种程度上与平等竞争的原则不一致。
At full employment, a cut in the employer contribution to the payroll tax would soon be passed on to workers, as competition drives up wages.
在充分就业是,削减雇主的工资税可以很快使工人得利,因为竞争托高了工资水平。
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 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。
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。
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。
On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
从整体上看,现行增值税增强了税收的统一性和严肃性,有利于企业的平等竞争。
On the whole, the present added value tax has strengthened the unity and seriousness of tax. It favours the equal competition among the enterprises.
从整体上看,现行增值税增强了税收的统一性和严肃性,有利于企业的平等竞争。
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