国际税法

我的专业是国际税法。

My speciality is international tax law .

国际税法中一般类型常设机构的确定规则

The Rule for Discerning the General Permanent Establishment Under International Tax Law

WTO体制下中国税法与国际税法的冲突与规避

Conflicts of Chinese and International Tax Law and Their Coordination within WTO Framework

国际税法的调整对象是国际税收协调关系。

The object of international tax law is the relation of international harmonizing .

国际税法的客体是国际税收利益和国际税收协作行为。

The objects of international tax law are international tax interests and conducts of international tax cooperation .

税收中性原则是国际税法的基本原则之一，有效地实施国际税收情报交换有利于维护税收中性原则。

The principle of tax neutrality is one of the fundamental rules of the international tax law .

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。

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

泛美卫星税案是我国遭遇的国际税法领域的一个典型案例。

The Pan-American Satellite Corp. ( PASC ) Case is a typical case , which China encountered in the field of international tax .

本文从分析电子商务对传统国际税法的挑战入手，重点讨论了电子商务下国际税收管辖权的热点问题，并为我国在这一领域中的政策选择提供了参考意见。

In this paper , the author starts with analyzing the challenges to the traditional international taxation law , then specially discuss the focus on this field .

国际税法的产生及发展协调了主权国家间的利益分割，在一定程度上消除了全球化进程中的税收障碍的消极影响的同时，国家税收主权受到了各个层面的挑战和冲击。

While the development of international tax law has harmonized the collision of tax interest between counties , eliminating the obstacle of double taxation , the sovereignty of country is been challenging on many aspects .

所以对于常设机构的认定不仅对国际税法是个重要的课题，对于我国建立完善的电子商务征税系统也具有重要意义。

Therefore , the identification of a permanent establishment is not only an important issue of International Tax law , but also of great significance for China to establish a sound taxation of electronic commerce system .

它是在抵免制度的发展中产生的附属原则，是国际税法中的一项重要制度，它通常以税收饶让抵免条款的形式约定在双边税收协定中。

It is a subsidiary principle arising from the development of the principle of the tax sparing credit system , and an important system in international tax laws . It is usually the terms of bilateral tax agreements .

并主要从国际税法的调整对象、客体、主体、法律规范的构成和原则等方面，比较分析了国际税法与邻近法律部门相区别的特征所在。

Then compares the jural department of international tax law with the related ones , and analyzes the characteristics of international tax law from the following aspects : object of legal regulation , subject composition and principles of legal norms , etc.

涉外纳税人的税法适用具有交叉重叠的特性，它既涉及到中国税法的适用，也涉及到外国税法以及国际税法的适用。

The application of tax law of the taxpayer concerning foreign countries has overlapped features . It involves the application of the China 's tax law , the foreign country 's tax law , and the international tax law as well .

从国内税法中得到启示，在国际税法领域，也可以说是在国际税收协调领域，公平和效率仍然可以作为原则来使用。

Judging from the domestic tax laws of inspiration in the field of international tax law , it can be said that in the international tax area of coordination , fairness and efficiency can still be regarded as a principle to use .

如何防范国际避税已为各个国家和国际组织所重视，并成为国际税法中的一项核心问题。

Various countries and international organizations have paid their attention to prevention of international tax avoidance , which has developed to be a focus in international taxation law .

本文将介绍当前国际实践当中采用减低税负的方式，如选择避税天堂或者借助国家之间的减免税收的协定等，这一部分将会结合国际税法中的相关知识予以论述。

This paper will introduce the use of the current international practice ways to reduce the tax burden , such as select " tax havens " or the agreement between the tax cuts .