Finally, this study will discuss the double tax agreement and thin capitalization rules.
最后，本研究将讨论双重税收协定和资本弱化规则。
According to the tax agreement, the fiscal resident of the other contracting party shall be limited to a company;
取得股息的该对方税收居民根据税收协定规定应限于公司；
The appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.
电子商务的出现和迅猛发展使传统国际税收协定所得分类规则遇到了前所未有的困难和挑战。
The conclusions prove that under the existing international tax agreement pattern, the optimal policy for most countries is to collect capital income tax at source.
结论证明了在现有国际税收协定模式下，在大多数情况下主权国家的最优税收政策都是对资本所得从源征税。
Tax rates compare unfavourably with the less heavy-handed North American agreement.
税率比起较为宽松的北美协议更糟。
If Copenhagen does not reach agreement on it we will do it next year, either via a subsidy, levy or tax.
如果在哥本哈根没有达成协议，我们明年就会自己来，不管是用补贴还是征税的方法。
A tax on bank transactions is in the works, provided there is international agreement. Banks will be forced to offer everyone with a fixed address a basic account.
除非有国际协议，否则银行之间的交易必须缴税，并且，银行被迫为每个人提供一个固定地址的基本账户。
Murphy said the agreement amounted to Gauke handing British tax sovereignty to Switzerland.
他说道，该协议就等于说Gauke将英国的税收主权拱手让给了瑞士。
The problem with getting agreement on tax matters is that the interests of big countries are not aligned-indeed there is vigorous competition on tax.
各个大国的利益差异是无法在税收问题上达成一致的关键所在，事实上，税收上的竞争相当激烈。
The tax-cut agreement reached on December 7th by Barack Obama and congressional Republicans was far bigger than expected.
本月7号，奥巴马和国会所达成的减税协议远超出了人们的预期。
America's Internal Revenue Service officially withdrew its complaint against UBS, following the agreement it struck with the Swiss bank in 2009 to disclose the names of alleged tax dodgers.
美国国税局放弃了对瑞士银行的诉讼，2009年美国国税局曾与瑞士银行协商披露所谓的逃税名单。
Both sides welcome the signing of the "Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Tax Evasion" between related agencies of the two countries.
双方对两国有关部门签署《避免双重征税和防止偷漏税的协定》表示欢迎。
Last December an agreement between Barack Obama and the Republicans to extend George Bush's tax cuts and enact new ones led to forecasts of 3% to 4% growth this year.
去年12月，奥巴马和共和党人士之间在关于延长小布什的税收减免和颁布新的减税政策的事项上达成了一致，这使得人们对今年的经济增长有了3%到4%的预测。
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。
Tax relations between Switzerland and the European Union have been fairly cordial—a limited agreement on co-operation in 2004 allows client confidentiality.
瑞士与欧盟之间的税收关系很明朗。
In 2002, China and ASEAN signed the "Comprehensive Economic Cooperation Frame Agreement", and in 2004. the tax reduction plan for the early harvest class products already started.
在2002年中国与东盟双方共同签署《全面经济合作框架协议》之后，早期收获类产品的降税计划就已从2004年起开始执行。
The British Prime Minister David Cameron has secured the agreement of ten of Britain's overseas territories to make their tax system more transparent.
英国首相戴维德·卡梅隆签署与十个英国海外领地相关的协议，使得那里的税制更加透明。
"Tax deduction" means a deduction or withholding for or on account of Tax from a payment under this Agreement.
“税额扣减”是指在本协议项下从付款中扣除或扣缴的税收金额。
Under the Mutual Agreement Procedure, due to states stick to the principle of tax sovereignty, taxpayers are excluded from the process. Thus, their interests are not guaranteed.
在相互协商程序中，国家固守税收主权原则，将纳税人完全排除在程序之外，纳税人的利益得不到保障。
A person is not a resident of a Contracting State for the purposes of this Agreement if the person is liable to tax in that State in respect only of income from sources in that State.
如果一个人仅由于所得来源于缔约国一方而在该国负有纳税义务，则在本协定中，不应认为其是该缔约国一方的居民。
Kemball suggested there could be a revenue-sharing agreement on a First Nations tax, equivalent to the provincial tobacco tax.
建波尔建议可以制定一个关于第一国民税(相当于省烟税)的税收分享协议。
Kemball suggested there could be a revenue-sharing agreement on a First Nations tax, equivalent to the provincial tobacco tax.
建波尔建议可以制定一个关于第一国民税(相当于省烟税)的税收分享协议。
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