合理原则是国际收入和费用分配原则之一。实行这种原则要求以“经济合理性”为基础去进行国际收入与费用的分配。其要点为:(1) 税收原则对合法营业不能进行不适当的干预; (2) 保持税收中性; (3)对企业正当的税务计划不进行干预,以保持税收的效率和公正; (4) 维护国际税收公平和防止双重征税。合理原则是考虑弥补独立核算原则之不足而提出的一种分配原则,但它过于笼统,不便税务机关执行。
合理原则(Principle of Reasonableness; reasonableness principle)
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... industrial rationalization 产业合理化 principle of rationalization 合理原则 business rationalization 经营合理化 ...
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充分合理原则 principle of sufficient reason
结构性的合理原则 Structured rule of reason standard
合理性原则 the principle of Reasonableness ; Principle of Proportionality ; rule of reason ; Rule of Reasonableness
合理原则的标准 Rule of reason criteria
合理使用原则 fair use doctrine ; Doctrine of Fair Use ; reasonable use doctrine
合理化原则 rule of reasonableness
公平合理的原则 ex aequo et bono
合理管辖原则 jurisdiction rule of reason ; principle of reasonable jurisdiction
最低合理可行原则 ALARP
" This requires us to use the principle of reasonableness, China should eventually establish a per se rule and the rule of reason antitrust coexistence of both the principles of law recognized.
这就要求我们更多的运用合理原则,我国最终应建立一个本身违法原则与合理原则并存并重的反垄断违法确认原则。
参考来源 - 反垄断法的违法确认原则(研究生论文)·2,447,543篇论文数据,部分数据来源于NoteExpress
这是要遵从的合理原则,所以在准备第一个日程表的时候就牢记在心。
This is a sound principle to follow, so keep it in mind as you prepare your first schedule.
归纳出合理原则在具体适用过程中出现的不足及其发展趋势。
Summarize the principle of a reasonable application of the process in specific problems and trends.
如何认识公平合理原则与直接适用法律之不同,本文从正面予以论述。
How to understand the principles of fair and reasonable and directly applicable law, be discussed in this article from the front.
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