How to effectively avoid international double taxation, is the challenge that Chinas foreign tax system have to face.

如何有效的避免国际双重征税，是中国涉外税制必须面对的挑战。

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In the teaching mode of tax major in high vocational education, double-mainstream means tax mainstream and account mainstream, which are related to each other and form the students' knowledge system.

高职税务专业“双主线，双模块”的教学模式中，“双主线”是税收主线和会计主线。

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Under the current income tax system, income has been Levied the double taxation, which brings on the space of income tax planning.

现行所得税制下，发生了所得的经济性重复课税，由此产生了所得税筹划空间。

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Libertarians and conservatives, by contrast, explain that expatriation is the result of an onerous tax system that imposes high tax rates and requires the double taxation of foreign-source income.

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The real truth of the matter is that any system of taxation which subjects the same income stream to the tax regimes of two countries is double taxation.

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