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。
How to effectively avoid international double taxation, is the challenge that Chinas foreign tax system have to face.
当居留于某个国家的纳税人或纳税实体在另一个国家取得收入时，就会发生国际双重征税。
It arises when a taxpayer or taxpaying entity resident (for tax purposes) in one country generates income in another country.
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。
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.
在电子商务环境下，实行单一收入来源地税收管辖权才能彻底解决国际社会的双重征税问题。
Under the environment of e-commerce, implement single income source place tax revenue jurisdiction to be able the thorough settlement international society's dual taxation problem.
常设机构是国际经济社会中为解决国际间双重征税问题而引进的一个概念。
The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.
常设机构是国际经济社会中为解决国际间双重征税问题而引进的一个概念。
The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem.
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