In context of the tax systems with dividend income double taxation,first of all,the article analyzes the theoretical modes of this tax system,and it makes a comprehensive contrast between the advantage and disadvantage of deferent modes.
围绕股息红利双重征税的税收处理问题,本文首先分析了股息红利双重征税税收处理的理论模式,并对各种模式的优缺点进行了比较。
Advance Pricing Arrangements(APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation,thus the tax department can improve their working efficiency.
实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题,提高税务部门工作效率。
By modeling optimal income taxation in different ways of avoiding double taxation,we analyze optimal government revenue function and get corporate income tax policy in tax competition equilibrium.
通过对不同避免双重征税方法下最优所得税模型的建立,解析了政府最优政策的收入函数,得到税收竞争均衡中的公司所得课税政策。
Corporate earnings are subject to double taxation.
公司盈利需双重纳税。
English Church: From Dual Taxation to Single Taxation
英国教会:从双重纳税义务走向单一纳税义务
That is the avoidance of double taxation.
普: 这就是说避免国际间双重纳税。
The downside is double taxation: taxes are payable on the corporation's profit and the stockholders' dividends.
坏处则是双重纳税：公司的利润，股东们的股息都要缴税。
When the corporation passes along profits to individuals in the form of dividends, the individuals are taxed again on these dividends. This is known as "double taxation."
当公司把利润作为红利分给股东时，股东还必须纳税，这叫做“双重纳税”。
D. I. T [double income-tax(relief) ]
双重所得税（免征）［
Double taxation poses the first problem.
第一个问题是双重征税。
An Improvement on Income Tax on Enterprises for Avoiding Dual Export Duties;
企业所得税避免国际双重征税办法的改进
Many OA initiatives focus on taxpayer-funded research.
许多营运重点纳税人主动资助的研究.
Humble Opinions on Debt Rescheduling Processing and Tax Adjustment
浅谈债务重组的处理方法及纳税调整
Taxpayer: well, the tax return is far more important than I thought before. what is the deadline for it?
纳税人：纳税申报比我原来想象的重要得多。申报期限是如何规定的？
At present, the revenue will urge the taxpayer to pay for the overdue tax by overdue tax bulletin.
目前，欠税公告已成为税务机关促使纳税人缴纳其所欠税款的重要手段之一。
Taxpayer: what will happen if the two companies establish equity joint venture?
纳税人：如果双方组建合资企业是否有利呐？
Game of Tax Planning between Tax Gatherer and Tax Bearer Based on Asymmetric Information;
不对称信息条件下征纳双方税收筹划的博弈
unilateral relief from double taxation
单方面实施双重课税的宽免
Canada-South Africa Double Taxation Agreement
加拿大-南非双重征税协定
unilateral double-taxation relief
单方面减除双重课税措施
Double Taxation Agreement Maritime Agreement
□1、避免双重征税协定； □2、海运协定；
