欧洲领导人将决定是否接受适用于欧元区各地的一份“竞争力协定”，该协定可能成为欧洲大陆迄今为止在税收调和方面最直接的努力。
European leaders are set to decide whether to accept a "pact for competitiveness" across the euro zone, in what may become the continent's most direct effort yet at tax harmonization.
本协定适用于由缔约国一方、其行政区或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its administrative subdivisions or local authorities, irrespective of the manner in which they are levied.
近期欧盟的一个增值税提案更是通过提出建立数字化产品的新税收规则而给WTO体系下的协定和规则的适用提出了难题。
Lately, a proposal for EU's VAT, establishing new rules for taxation on digital products, is presented, difficult for the agreements and rules to be applied to under WTO.
本协定适用于由缔约国一方、其行政机构或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
本协定也适用于本协定签订之日后增加或者代替现行税种的相同或者实质相似的税收。
The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes.
本协定也适用于本决定签订之日后征收的属于增加或者代替现行税种的相同或者实质相似的税收。
The Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes.
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.
本协定适用于由缔约国一方或其行政区或地方当局对所得征收的所有税收，不论其征收方式如何。
This Agreement shall apply to taxes on income imposed on hehalf of a Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
本协定也适用于本协定签订之日后增加或者代替现行税种的相同或者实质相似的税收。
This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
本协定也适用于本协定签订之日后增加或者代替现行税种的相同或者实质相似的税收。
This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
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