引力原则(force of attraction principle; force of attraction doctrine)
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(2)引力原则(Force of attraction principle):依此原则,对非居民来源于本国的所有所得,都归 属为常设机构的所得进行征税,不论这些所得是否由常设机构本身取得的。
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②引力原则(force of attraction):不考虑是否有实际联系,只要属于来源于本国境内的所得,均可合并入常设机构,作为常设机构的所得征税
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(2)引力原则(attraction principle),是指 常设机构所在国除了以归属于该常设机构的 营业利润为课税范围之外,对并不通过该常 设机构,但经营的业务与该常设机构经营相...
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牛顿观察物体往地上落,演绎出运动原则和引力原则,并将这些原则扩展到地球的运动和环绕太阳运转的行星的运动。
Newton took the principles of motion and of gravitation as deduced from observations of earthbound objects and extended them to the motions of the earth and of the planets around the sun.
你可以运用你的思想,创造你的现实。这就是吸引力的原则。
With your thoughts, you create your reality. This is the principle of attraction.
谁污染谁负责,这条原则很容易掌握,而且从政策实施层面来讲对污染等“坏事儿”而不是工厂、企业等“好事儿”收税非常有吸引力。
The principle—that polluters pay for the damage they cause—is easily grasped, and it is politically attractive to tax “bads” such as pollution instead of “goods” such as work and entrepreneurship.
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