国际税收协定是国际税收合作的主要形式。
International tax conventions (ITCs) are the main form of international tax cooperation.
此外，还界定了国际税收协定争议仲裁的概念。
Moreover, the part defines international tax treaty conflict arbitration.
最后，本研究将讨论双重税收协定和资本弱化规则。
Finally, this study will discuss the double tax agreement and thin capitalization rules.
可以预见新一轮税收协定的修改仍将采用议定书形式。
We can safely draw the conclusion that the new round of amending the agreement would probably adopt protocol in type.
第二种在一避税港建立公司以此利用其拥有优惠待遇税收协定网络。
The second is setting up a company in a tax haven to tap its favourable tax-treaty network.
纳税人：躨您的意思是说我不具备享受税收协定的条件？
Taxpayer: Do you mean that I am not qualified to enjoy tax exemption in the tax treaty?
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；
According to the tax agreement, the fiscal resident of the other contracting party shall be limited to a company;
国际税收协调有税收协定、税收宣言、关税同盟等主要形式。
The styles of international tax harmony are tax treaty, tax declaration, and custom union and so on.
与外国企业所得税相关的一个重要研究课题就是国际税收协定。
Another important subject related to the income tax on foreign enterprise is international tax treaty.
在与欧洲联盟关于储蓄税收协定的执行情况是一个很好的例子。
The implementation of the agreement with the European Union on the taxation of savings is a good example of this.
反滥用税收协定的主要措施就是在税收协定中加入反滥用条款。
The major measure to avoid the international tax treaty shopping is to add the specifical articles in the international tax treaty.
该部门的新负责人卡洛斯表示，此计划必须谨慎实施，以遵守现行的税收协定为前提。
The new minister in charge, Carlos Herrera, says this “has to be done correctly”, respecting existing tax agreements.
国际税收协定是国际税收协调的重要组成部分，已存在了一百多年的历史。
As an important component of international taxation relation, international taxation Agreement has lasted a history of one hundred of years.
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。
Definition: a treaty is an agreement concluded between states and governed by international law. And tax treaties are treaties on international tax.
欧盟的实践拓展了双边税收协定中的非歧视待遇，是所得税区域性协调的尝试。
The practice of the European Union develops non-discrimination clause in bilateral taxation conventions, which is a sample of regional harmonization of income taxation.
税收协定对此规定的税率低于税收法律规定税率的，应适用税收协定规定的税率。
If the tax rate prescribed in the said tax treaty is lower than that prescribed in the tax law, the tax rate prescribed in the said tax treaty shall apply.
受控外国公司税制作为一种重要的反避税措施，也产生了与税收协定的兼容性问题。
The Controlled Foreign Company regime is viewed as an important anti -avoidance measure, but whether it is compatibility with tax treaties or not is a important issue.
根据《税法》股息须按30%缴纳预提所得税，但适用税收协定通常会降低该税率。
While dividends are subject to a 30% withholding tax under the Code, tax treaties generally reduce that rate, when they apply.
该部门的新负责人卡洛斯表示，此计划必须谨慎实施，以遵守现行的税收协定为前提。
The new minister in charge, Carlos Herrera, says this "has to be done correctly", respecting existing tax agreements.
应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。
Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.
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 appearance and rapid development of the electronic commercial affairs challenge the income classified rule of the traditional international tax agreement.
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.
我谨声明，我为需享受税收协定缔约对方税收居民，我成为缔约对方税收居民并非为了获得税收协定利益而安排。
I hereby declare that I am a tax resident of the other contracting party to the tax treaty and the purpose of becoming such a tax resident is not to obtain the tax treaty benefits.
我谨声明，我为需享受税收协定缔约对方税收居民，我成为缔约对方税收居民并非为了获得税收协定利益而安排。
I hereby declare that I am a tax resident of the other contracting party to the tax treaty and the purpose of becoming such a tax resident is not to obtain the tax treaty benefits.
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