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.
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