Basic principles for determining the source of profits 确定利润来源地的基本原则
Let us have a brief look at the basic principles for determining the source of profits 现在让我们探讨确定利润来源地的基本原则。
The courts have over the years considered the subject of the source of profits 多年来,法院都有对确定利润来源地这个问题作出判决。
The courts have over the years considered the subject of the source of profits 多年来,法院都有对确定利润来源地这个问题作出判决。
It is now clear that a wider approach is necessary . the proper way is to look at the 一案作出判决后,我们已清楚明白,在确定利润来源地时需要作出广泛考虑。
It is now clear that a wider approach is necessary . the proper way is to look at the 一案作出判决后,我们已清楚明白,在确定利润来源地时需要作出广泛考虑。
The question of locality of profits is a hard , practical matter of fact . no universal rule can apply to every scenario 确定利润的来源地须根据有关个案的事实而决定,所以并无一个可以概括适用于各种不同情况的通则。
The question of locality of profits is a hard , practical matter of fact . no universal rule can apply to every scenario 确定利润的来源地须根据有关个案的事实而决定,所以并无一个可以概括适用于各种不同情况的通则。
The broad guiding principle is that one looks to see what the taxpayer has done to earn the profits in question and where he has done it 确定利润来源地的一般原则,是查明纳税人从事赚取有关利润的活动,以及该纳税人从事该活动的地方。
The broad guiding principle is that one looks to see what the taxpayer has done to earn the profits in question and where he has done it 确定利润来源地的一般原则,是查明纳税人从事赚取有关利润的活动,以及该纳税人从事该活动的地方。