同一所得在公司环节和个人环节的重复征税一直是对所得课税的症结问题。
That the same income is re-taxed in corporation level and personal level has been a problem in taxing income.
第二草案签订的目的是确保谈判的内容能够得以实施，确保双重课税和预防逃避收入方面的征税。
The Second Protocol is intended to ensure that the treaty operates to accomplish its intended purpose of double taxation and the prevention of fiscal evasion with respect to taxes on income.
第二章是量能课税原则与遗产征税的理论基础。
The second chapter is mainly about principle of ability to pay and theory basis of inheritance taxation.
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