双重不征税
双重不征税
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要协商一种避免双重不征税的机制,必须面对巨大的政治与法律挑战。
The political and legal difficulties of agreeing mechanisms to avoid double no taxation are enormous .
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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 .