国际双重征税

企业所得税避免国际双重征税办法的改进

An Improvement on Income Tax on Enterprises for Avoiding Dual Export Duties

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。

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

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。

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

随着转让定价行为的不断增多，转让定价争议的发生也越来越频繁，此类争议如果不能得到妥善解决，不但可能引起国际双重征税，还会阻碍国家间经济合作与交流。

Because international transfer pricing behaviors increase continuously , transfer pricing dispute which is invoked by adjustment are more and more .

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。

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 .

常设机构是国际经济社会中为解决国际间双重征税问题而引进的一个概念。

The permanent establishment is a concept introduced in the international economics and society for solving the international dual taxation problem .

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。

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

实施出口退税政策是国际通行的做法，政策的初衷是鼓励出口，但客观产生了避免国际双重征税，体现国家税收主权独立，体现税收的公平与效率以及税收的国民待遇等政策效应。

Introducing the internationally general usage , our government aims at encouraging export , consequently producing many policy effects : avoiding international dual levy , embodying our independence in tax revenue sovereignty , exemplifying the fairness and efficiency and national treatment of tax revenue .