The international tax treaty conflicts may arouse double taxation and hinder free development of international economy. 此类争议不但可能会引起国际双重征税,而且还会阻碍国际经济的自由发展。
How to effectively avoid international double taxation, is the challenge that Chinas 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。
While the development of international tax law has harmonized the collision of tax interest between counties, eliminating the obstacle of double taxation, the sovereignty of country is been challenging on many aspects. 国际税法的产生及发展协调了主权国家间的利益分割,在一定程度上消除了全球化进程中的税收障碍的消极影响的同时,国家税收主权受到了各个层面的挑战和冲击。
Ever since its born, international taxation has had two crucial tasks, double taxation and international tax avoidance. 国际税收从其诞生之日起就肩负着两大使命:避免国际双重征税和防范国际避税。
Its initial aim is to ensure the export goods in the international market of fair competition and to avoid goods by double taxation in different countries. 其最初的目的主要是为了保障出口货物在国际市场上的公平竞争,避免货物在不同国家被重复征税。
This is the main part of the contents from three angles of the analysis: international double taxation issues, transnational corporations and international tax avoidance vicious tax competition issues. 这部分内容主要是从三个角度进行的分析:国际重复征税问题、跨国公司的国际避税问题以及恶性的税收竞争问题。
Firstly this article explains the legal background of international double taxation. And it makes an introduction on 4 kind of method about resolving international double taxation with each feathers. 本文首先论述了国际重复征税的法律背景,及主要类型,并介绍了当前解决国际重复征税的四种方法及各自特点,得出税收抵免法是解决国际重复征税的最可行选择。
The income of foreign investor should pay tax not only to host county, but also to the mother country, which unavoidably leads to international double taxation. 外国投资者在资本输入国投资获得的所得既需要在东道国纳税,对其母国也要承担纳税义务,不可避免地出现国际重复征税问题。
The capital-output country usually takes some measures to harmonize according to international practice to reduce double taxation. 为减除重复课税,FDI流出国一般会根据国际惯例,采用各种方法进行协调。
Foreign tax credit legal system is an important method accepted widely by international society to resolve the international double taxation. 外国税收抵免法律制度是国际税法中的一项重要内容,是国际社会广泛接受的解决国际重复征税问题的重要方法。