1) double taxation
双重征税
1.
In context of the tax systems with dividend income double taxation,first of all,the article analyzes the theoretical modes of this tax system,and it makes a comprehensive contrast between the advantage and disadvantage of deferent modes.
围绕股息红利双重征税的税收处理问题,本文首先分析了股息红利双重征税税收处理的理论模式,并对各种模式的优缺点进行了比较。
2.
Advance Pricing Arrangements(APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation,thus the tax department can improve their working efficiency.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题,提高税务部门工作效率。
3.
By modeling optimal income taxation in different ways of avoiding double taxation,we analyze optimal government revenue function and get corporate income tax policy in tax competition equilibrium.
通过对不同避免双重征税方法下最优所得税模型的建立,解析了政府最优政策的收入函数,得到税收竞争均衡中的公司所得课税政策。
2) international double taxation
国际双重征税
1.
How to effectively avoid international double taxation,is the challenge that China s 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。
4) D. I. T double income-tax(relief)
双重所得税(免征)
5) prevention of double duty
预防双重征税
6) double taxation relief
双重征税宽免
补充资料：国际重复征税
国际重复征税：是国际税收关系的焦点，一般指两个国家各自依据自己的税收管辖权按同一税种对同一纳税人的同一征税对象在同一征税期限内同时征税。在个别情况下，也有可能发生两个以上的国家对同一纳税人的同一征税对象重复征税。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条