international double taxation中文是什么意思

• 国际双重课税
• 国际双重征税
• 国际重复征税
• 重复征税

• "international"中文翻译    adj. 国际(上)的，国际间的；世界的；〔I-〕国际劳 ...
• "double"中文翻译    adj. 1.两倍的，加倍的。 2.双的，二重的，双重的 ...
• "taxation"中文翻译    n. 1.征税，抽税。 2.税制。 3.税额(款)。 4 ...
• "international taxation" 中文翻译 :    国际税收; 国际税务
• "double taxation" 中文翻译 :    复税制; 双重课税; 双重税; 双重征税; 重复课税; 重复征税
• "no double taxation" 中文翻译 :    税不重征, 免征双重税
• "international seminar on mining taxation" 中文翻译 :    采矿征税问题国际讨论会
• "international taxation department" 中文翻译 :    国际税务司
• "avoidance of double taxation" 中文翻译 :    避免双重课税; 避免重复课税
• "avoidance of double taxation agreement" 中文翻译 :    避免航运双重课税协议
• "double taxation agreement" 中文翻译 :    双重课税协议; 双重征税协定
• "double taxation agreements" 中文翻译 :    双重课税协议
• "double taxation arrangement" 中文翻译 :    双重课税安排
• "double taxation relief" 中文翻译 :    豁免双重征税; 减免重复课税; 减免重复税; 解免重复课税, 解免双重课税; 免除重复征税; 双重课税减免
• "double taxation relief agreement" 中文翻译 :    重复课税减免协定; 重复课税宽免协定
• "double taxation relief arrangement" 中文翻译 :    宽免双重课税安排
• "dta double taxation agreement" 中文翻译 :    双重课税协定
• "relief from double taxation" 中文翻译 :    双重课税宽免
• "unilateral double taxation relief" 中文翻译 :    单方面减除双重课税措施
• "unilateral relief from double taxation" 中文翻译 :    单方面实施双重课税的宽免
• "international double tax" 中文翻译 :    国际双重课税
• "taxation" 中文翻译 :    n. 1.征税，抽税。 2.税制。 3.税额(款)。 4.税收(额)。 5.清算诉讼费用。 a taxation bureau [office] 税务局[署]。 progressive taxation 累进税率。 be subject to taxation 应纳税。 be exempt from taxation 免税。
• "heavy taxation; oppressive taxation" 中文翻译 :    重税
• "advanced taxation" 中文翻译 :    高级税法; 高级税务
• "arbitrary taxation" 中文翻译 :    任意征税

• The chapter also discusses particularly qualifications of indirect ftc , relationship of indirect ftc and avoiding international double taxation in u . s . federal tax law
  该章还对间接抵免的条件、间接抵免与避免国际双重征税的关系等问题作了探讨。
• The second chapter is devoted to an theoretical analysis of u . s . ftc regime as an unity of opposition of avoiding international double taxation and maintaining u . s . fiscal jurisdiction
  第二章从理论角度对美国抵免制度在避免国际双重征税和维护美国税收管辖权上的矛盾和统一作了分析。
• The law provides these qualifications for ftc for the aim of maintaining u . s . fiscal jurisdiction , namely that ftc is just to be used to avoid international double taxation . however , this aim can not always be achieved
  税法为抵免设置这些条件的目的在于，保证抵免仅以消除国际双重征税为限，但在实践中，这个目的并不总能达到。
• The chapter considers that there are two classes of rules in u . s . ftc regime , rules granting rights and rules restricting rights , of which the former is intended to avoid international double taxation and the latter is to maintain u . s . fiscal jurisdiction
  该章认为，美国抵免制度中包含了这样两种规则：授予权利的规则和限制权利的规则，这两种规则价值取向完全不同，前者意在避免国际双重征税，后者旨在维护美国税收管辖权。
• Among the legal methods of avoiding international double taxation , foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction . for example , from the view of the state that credits foreign taxes , ftc maintains its fiscal jurisdiction as well as avoids international double taxation . accordingly , ftc has become the favorite method of nations
  美国联邦所得税法中的外国税收抵免制度一方面为美国提供了消除国际双重征税的主要方法- -抵免法，另一方面在极力地维护美国的税收管辖权，因此是避免国际双重征税和维护美国税收管辖权的矛盾统一体。
• It is pointed out that whether u . s . exerts its fiscal jurisdiction based on the territorial or the personal principle , international double taxation is possible to be created because of the overlapping of u . s . and foreign fiscal jurisdiction ; that u . s . avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u . s . adopts the methods of ftc , exemption and deduction , among which the ftc method is the most important
  第一章首先讨论了美国抵免制度的法律背景，包括美国行使税收管辖权产生国际双重征税的情形，美国避免国际双重征税的途径与方法等；然后对美国抵免制度作了概括性介绍，并通过与免税法和扣除法的对比，得出抵免法是美国消除国际双重征税主要方法的结论。
• The ideal state of the ftc regime is to unify the two factors of avoiding international double taxation and maintaining u . s . fiscal jurisdiction . however , by various reasons in reality the unification is impossible to be perfect and there are always conflicts between the two factors . the third chapter discusses qualifications of ftc in u . s . internal law
  抵免制度的理想状态是，在消除国际双重征税和维护美国税收管辖权两个方面达到统一，但在现实中，由于立法和执法上存在的漏洞、美国与外国法律规定的非一致性、法律和经济现实的矛盾性等原因，完全的统一总难以达到，抵免制度总存在这样那样的缺陷。
• This dissertation consists of four chapters . chapter 1 gives a brief introduction to some related international tax policies , including the taxation jurisdiction , the principles of the taxation on foreign - source income from investment , the definition and implications of " double taxation " , and the tax treaties developed for the purpose of relieving international double taxation . the author then renders his own view of points on the economic and legal climate of the cfc legislation , the characteristics of cfc legislation , and the justifications on the accountancy , taxation and law of the cfc legislation
  本文共分四章：第一章简要介绍了与本论文有密切关系的国际税收法律政策，包括税收管辖权、对外投资所得征税的原则、国际重复征税的定义以及为了消除重复征税而发展起来的国际税收协定，同时对cfc立法的法律与经济环境、 cfc立法的特点，以及它在会计、税收及法律上的原理提出了一些笔者自己的看法。

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