英语释义

1. taxation by the same authority of the same property for the same period and the same purpose

片语

double taxation conventions双边税收协定

double taxation relief agreement重复课税减免协定

double e taxation agreement双重课税协议

unilateral double-taxation relief[税收]

Eliminate Double Taxation消除重复征税

Double Taxation Agreements双重课税协议

prevention of double taxation避免重复征税

Elimination of double taxation消除双重征税

英汉例句

• ever since its born, international taxation has had two crucial tasks, double taxation and international tax avoidance.

  国际税收从其诞生之日起就肩负着两大使命：避免国际双重征税和防范国际避税。

• the international tax treaty conflicts may arouse double taxation and hinder free development of international economy.

  此类争议不但可能会引起国际双重征税，而且还会阻碍国际经济的自由发展。

• yet the notion of double taxation — and of future tax obligations forher children, who will receive few u.s. services — finally pushed herto renounce, she said.

  她说，双重徵税制度——以及她的子女未来将要负起的纳税义务——即使他们几乎享受不到美国的任何福利——最终促使她做出放弃国籍的决定。

• due to the double taxation of dividends, it is puzzling that firms pay them. dividends may serve as a signal of the firm's financial strength, or be used to cater to particular clienteles.

  对股利的双重征税使企业支付股息现象成了一个谜，股息红利可能作为企业资金实力的一种信号，也可能用作迎合特殊的顾客。

• conflict rule is very important in the identification of tax jurisdiction, avoiding double taxation and resolving international tax dispute.

  沖突规范在确定税收管辖权、消除国际双重征税以及国际税收争议解决中都起着重要的作用。

• both sides welcome the signing of the 「agreement for the avoidance of double taxation and the prevention of fiscal tax evasion」 between related agencies of the two countries.

  双方对两国有关部门签署《避免双重征税和防止偷漏税的协定》表示欢迎。

• the double taxation can be particularly vexing for long-term expats, who must pay u.s. taxes year after year without receiving much in the way of benefits.

  对于长期旅居国外的人来说，双重课税尤其让人恼火，他们必须年复一年地向美国纳税，但却享受不到什么好处。

• they also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.

  同时也免征双重税收，这种税收困住了（法人）公司部门：法人公司必须要缴纳企业税，而后公司的股东还必须要缴纳他们的分红所得税。

• international tax treaty is a kind of agreement which avoids double taxation of earning and capital. it has played an important part in promotion of development of international economic.

  国际税收协定作为避免国际间双重征税的一种协议，对促进国际经济的发展起到了重要作用。

• a long-expected agreement on avoiding double taxation across the straits will be put off due to 「technical reasons」, chen said on tuesday ahead of the talks.

  对话前，陈说：「期待已久的避免两岸双重征税的协议由于技术原因将会延期。」

• this double taxation is the most egregious impediment to india’s single market.

  双税制妨碍印度的市场一体化是最过份的。

• fair implementation of tax treaties can not only facilitate taxpayers to enjoy preferential tax policies and avoid double taxation but also contribute to protecting national tax benefits.

  税收协定工作执行的好坏直接影响税收优惠政策及避免双重征税的落实，同时，对维护国家税收权益、防止国家税款的流失起着重要的作用。

• how does double taxation affect fdi?

  如何影响外国直接投资的双重征税？

• the chapter also discusses particularly qualifications of indirect ftc, relationship of indirect ftc and avoiding international double taxation in u. s. federal tax law.

  该章还对间接抵免的条件、间接抵免与避免国际双重征税的关系等问题作了探讨。

• the purpose of international tax treaty is avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income.

  国际税收协定签订的目的就是要协调和克服缔约国之间税收管辖权和税收利益的沖突，从而避免国际双重征税。