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。
Murphy said the agreement amounted to Gauke handing British tax sovereignty to Switzerland.
即便是像英国这样小心维护自己税收主权的国家也认为这项协议有利可图。
Even a country such as Britain, which jealously guards its sovereignty on tax matters, thinks the arrangement might offer benefits.
我国应采取切实可行的措施,维护国家税收主权利益,维护公平、公正的经济秩序。
China should take practical measures to protect the interests of national tax sovereignty, maintaining a fair and just economic order.
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。
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.
我国加入WTO后,国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。
Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.
主要因为担心欧洲主权债务,交易量下降和资金筹措活动减少了,因此税收下降了30%。
Revenues fell by 30% on lower trading and capital-raising activities, mainly attributed to worries about European sovereign debt. See article.
因为各主权国家行使不一样的税收统辖权,从而为世界税务谋划发明了时机。
Because each sovereign state in the exercise of different tax dominion, and tax planning has created opportunities for the world.
税收事务在欧盟内部一直是个敏感话题,属于成员国主权范围内的事情,任何欧盟层面上的行动都必须经所有成员国一致同意。
Taxation is a sensitive issue in the EU, which is reserved for national sovereignty under EU rules and any change requires unanimity among all member states.
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。
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。
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.
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