international double taxation

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。

The income of foreign investor should pay tax not only to host county , but also to the mother country , which unavoidably leads to international double taxation .

外国投资者在资本输入国投资获得的所得既需要在东道国纳税，对其母国也要承担纳税义务，不可避免地出现国际重复征税问题。

This is the main part of the contents from three angles of the analysis : international double taxation issues , transnational corporations and international tax avoidance vicious tax competition issues .

这部分内容主要是从三个角度进行的分析：国际重复征税问题、跨国公司的国际避税问题以及恶性的税收竞争问题。

Firstly this article explains the legal background of international double taxation . And it makes an introduction on 4 kind of method about resolving international double taxation with each feathers .

本文首先论述了国际重复征税的法律背景，及主要类型，并介绍了当前解决国际重复征税的四种方法及各自特点，得出税收抵免法是解决国际重复征税的最可行选择。

The capital-output country usually takes some measures to harmonize according to international practice to reduce double taxation .

为减除重复课税，FDI流出国一般会根据国际惯例，采用各种方法进行协调。

Foreign tax credit legal system is an important method accepted widely by international society to resolve the international double taxation .

外国税收抵免法律制度是国际税法中的一项重要内容，是国际社会广泛接受的解决国际重复征税问题的重要方法。