双重征税

避免对著作权使用费双重征税的多边公约

Convention on the Avoidance of Double Taxation of Copyright Royalties

一人公司面临的经济性双重征税问题研究

Research on Economic Double Taxation of One-person Company

一些投资者所在的避税天堂没有和中国签署避免双重征税协议（DTA），对这些投资者来说，中国的新税法可能也让他们的生活更加复杂了。

China 's new law could also make life more complicated for investors based in tax havens that do not have double tax agreements with China .

在其发展过程中，有两个原因非常关键，一是税收政策的推动，对REITs的税收优惠使其租金收入在公司层面不纳税，避免了对收益的双重征税，提高了REITs的竞争力；

In the course of its development , there two important reasons : firstly , the tax benefits which allow REITs to pay no tax as a company if it deliver its profit to shareholders as dividend ;

首先，作好引入LLC的过渡性制度安排，包括逐步消除企业双重征税、充分拓展企业自治空间、灵活改善企业治理模式、有效防范企业侵权风险。

First of all , make the introduction of transitional arrangements of LLC , including the gradual elimination of double tax treatment , the full expansion of enterprise autonomy , the improvment of corporate governance and more protection of third-party .

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

有限合伙制最大的优点是可以避免双重征税。

The biggest advantage of Limited partnership is that it can avoid double taxation .

第一个问题是双重征税。

Double taxation poses the first problem .

加拿大-南非双重征税协定；

Canada-south Africa double taxation agreement ;

其最根本的价值在于其解决了传统贸易领域中双重征税问题。

Its most basic value lies in it to solve dual taxation problem in traditional trade field .

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 .

这一变化的受益者应该包括那些已与中国签署避免双重征税协议的低税率地区。

Beneficiaries of this crackdown should include tax - efficient jurisdictions that have already concluded DTAs with China .

通过对2000年前后的税收制度的分析，讨论了我国双重征税的解决方法。

We discuss the solutions on double-taxation by means of analyzing the taxation system before and after 2000 .

税收协定除对所得消除双重征税外，还有防止偷逃税（财政逃避）的重要目的。

This article argues that tax treaties have another important objective besides avoiding double taxation of income tax .

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 .

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 .

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 .

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 .

马耳他还和65个国家签订了避免双重征税协定，以免个人和公司在两国重复缴税。

Malta also has double taxation treaties with 65 countries , allowing individuals and businesses to avoid being taxed in two places .

世界各国已经针对双重征税所带来的所得税制缺陷实施了归集制、部分计征制等所得税一体化改革方式，改良了所得税制，但这并没有从根本上解决问题。

Various countries have already aimed at the flaw of the income tax system which the dual taxations bring to implement some integrated approaches .

对于那些总部所在避税地未与中国签署避免双重征税协议的投资者来说，他们可利用年底之前这段时间进行调整。

For those investors based in tax havens not protected by China DTAs , they have until the end of the year to restructure .

通过实例研究可以发现，公司在有形资产和无形资产交易中，不可避免的面临着双重征税和潜在的税务风险。

From the case , we can found that tangible assets and intangible assets transactions , inevitably facing the potential risk of double taxation .

结果就是现有体制的复杂性日益增加，在这一体制下冲突将越来越多，跨国公司面临双重征税并日益受到公众指责。

The result is a system of ever growing complexity , which will create increasing conflicts and expose multinationals to double taxation and rising public obloquy .

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。

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 .

巴巴多斯与中国的避免双重征税协议是目前为止最有利的，因为不论投资占多少比例，在那里注册的投资者在中国都不用缴纳资本利得税。

Barbados 's DTA with China is by far the most favourable , as it also exempts capital gains regardless of the size of an investor 's holding .

对企业利润的双重征税使债务具有节税性；存款担保对来自零售客户的借款提供补贴；央行流动性人为压低了短期批发借款成本。

The double taxation of corporate profits has rendered debt tax-efficient ; deposit guarantees have subsidised borrowing from retail customers ; central bank liquidity has made short-term wholesale borrowing artificially cheap .

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 .

在两种情形下，较低的税率将仅适用于那些与中国签署了避免双重征税协定的国家（英国是其中之一）的企业和股东。

In both cases , the lower tax rates will apply only to companies and shareholders based in countries , such as the UK , that have double taxation agreements with China .

双重征税：这一名词被广泛用来描述对公司收益的双重征税：一次是通过对公司所得征税；再一次是通过对公司税后收益中支付的公司红利征税。

Double taxation : a term widely used to describe double taxation of corporate earnings , once through corporate income tax and again through taxation of corporate dividends paid out of after-tax earnings .

加快投资便利化进程，消除投资壁垒。加强双边投资保护协定、避免双重征税协定磋商，保护投资者的合法权益。

We should speed up investment facilitation , eliminate investment barriers , and push forward negotiations on bilateral investment protection agreements and double taxation avoidance agreements to protect the lawful rights and interests of investors .