The objects of international tax law are international tax interests and conducts of international tax cooperation.
国际税法的客体是国际税收利益和国际税收协作行为。
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。
Definition: a treaty is an agreement concluded between states and governed by international law. And tax treaties are treaties on international tax.
协定是受国际法规制的国家之间的协议。税收协定则是关于国际税收的协定。
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 EIT Law follows the international practices of dividing taxpayers into resident enterprises and non-resident enterprises. Tax residents pay income tax on worldwide income.
按照国际通行做法，企业所得税法将纳税人划分为“居民企业”和“非居民企业”，并分别规定其纳税义务，即居民企业就其境内外全部所得纳税；
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。
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。
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