S公司是一种美国税法独创的非公司制有限责任组织形式,S公司的利润只在分配时作为股东收入交一次税。
An Scorporation's profits are taxed just once, as the income of its shareholders.
他指出:“就因为母公司是美国公司,我们的国际竞争力被我们的税法削弱了。”
“Our tax code competitively disadvantages multinationals simply because the parent is a U.S. corporation, ” Perlman testified.
业务重心在美国本土的公司则雇佣庞大的律师团队,在纷繁复杂的税法中寻找解决方案,利用好每一个漏洞。
U.S.-based businesses hire huge teams of lawyers to navigate motley tax laws and widen every loophole.
此外,美国税法鼓励这些公司继续将利润登记在国外,因为对这些利润所征收的税款实际上还是会回流美国。
And, furthermore, American tax law encourages them to keep that profit abroad, because it is taxed as it is brought in to the country.
BiancoResearch公司的HowardSimons认为,免税主要影响的是富裕的纳税人,由于税法经常改变,他们无法确定(免税债券的)收益。
And the exemption mainly affects wealthy taxpayers, who are unsure of its benefit because of a constantly changing tax code, says Howard Simons of Bianco Research.
但是太长时间以来,说客们造成税法中的许多漏洞,让一些公司分文不付,而其他公司则全部买单。
But for far too long, lobbyists have rigged the tax code with loopholes that let some corporations pay nothing while others pay full freight.
但长时间以来,说客们利用税法中的许多漏洞,让一些公司分文不付,而让其他公司全部买单。
But for far too long, lobbyists have rigged the tax code with loopholes that let some corporations pay nothing while others pay full freight.
分散的状况还导致了其他一系列相关问题,包括电子商务法律、税法和公司法。
The fragmentation also concerns a number of other related issues, including e-commerce laws, tax rules and company laws.
我们不知道发红利给本公司的职员违反了税法。
We were unaware that offering bonuses to our employees violated tax regulations.
公司相互持股的法律问题主要有公司僵局、债权人及少数股东的权益保护问题、相互担保和税法问题等。
The problems with reciprocal holding shares are mainly: impasse between companies, protection of the rights of the creditor and some shareholders, reciprocal guarantee, tax problems, and so on.
由此结算出的税率中包含公司所得税法修改引起的一次性效应以及过去几年的税收负担。
The resulting marginal tax rate reflects unique events resulting from a change in German Corporation Tax Law and the tax burden of the previous years.
依照相关法规进行业务处理,如税法、劳工法、外汇管理条例、公司法等。
Statutory compliance of inter-alia, includes Taxation laws, Labour laws, Foreign Exchange laws, Company Law, etc.
我们还曾积极代表公司客户参与美国税法“外国销售公司”条款有关的WTO争端。
We have also actively represented corporate clients in connection with the WTO dispute concerning the Foreign Sales Corporation provisions of the U. S. Tax code.
各国现行税法往往很难完全解决内部保险公司避税的问题。
The present tax laws around the world can't thoroughly solve the problems on the avoidance of tax in the internal insurance company.
但是作为一个实务问题,大多数公司均按照所得税法的要求,仅用5年把这项资产摊入费用账户。
But AS a practical matter, most corporations amortize this ASset to expense over a period of only 5 years, AS allowed under income tax regulations.
第三十条、本公司的固定资产标准,按中国税法的规定。
Article 30 the standard for the fixed assets shall be in accordance with Chinese tax law.
企业所得税法提出的对转让定价合理性及加强资料同期提交的要求,对跨国公司转让定价避税起到了抑制作用。
New EIT regulation formulates requirement for rationality of transfer pricing and documentation submission which inhibits taxation avoidance of transfer pricing.
公司法人格否认理论应当引入税法,用于确定纳税主体和分配纳税责任。
Disregard of corporate personality should be applied to tax law in order to make sure who is the taxpayer and to allocate the obligation of paying tax.
以上结论表明新企业所得税法带来的税收优惠是有效率的,而且新税法的实施实现了上市公司实际税负的平稳过渡。
All conclusions above suggest that tax preference brought by the new law is effective, and the new Enterprise Income tax law brings smooth transition of the firms' ETR.
作为税务局的主要交流窗口,了解最新的税务法规和规章,确保所有的税务申报程序符合税法和公司的制度;
As a primary interface with tax bureau and clients; Understand the latest tax laws and regulations to make sure all procedures for tax declaration compliance with tax laws and company policies;
以有限责任公司形式组建的私人基金会可能让所有者享受税收减免优惠,但仅限于向依据美国税法第501 (c)条注册的非营利性组织捐赠的资金。
Private foundations that are LLCs can generate tax savings for their owners, but only for funds that are given by the foundation to registered 501 (c) non-profit entities.
由此,一些科技界人士猜测,正是因为出现了类似问题,扎克伯格此次才会决定建立有限责任公司模式的基金会,而不是常见的符合税法第501(c)条规定的慈善信托。
Some tech industry insiders speculate that these kinds of problems could be part of the reason why Zuckerberg decided to make his foundation an LLC rather than a typical 501(c) trust.
公司如有税前损失,则无需缴付所得税,在合乎税法规定的条件下。
When a company has losses rather than earnings, it does not have to pay income tax.
公司如有税前损失,则无需缴付所得税,在合乎税法规定的条件下。
When a company has losses rather than earnings, it does not have to pay income tax.
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