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跨国所得征税权冲突的协调
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跨国所得征税权冲突的协调
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法学
跨国所得征税权冲突的协调
释
reconciliation of the conflict of tax rights over cross-border income
跨国所得征税权冲突的协调
协调在跨国所得上纳税人的居住国主张行使的居民税收管辖权与所得来源地国主张行使的所得来源地税收管辖权的冲突。各国相互间签订避免双重征税协定的主要目的之一,也是此类双边税收协定的重要内容。
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administrative region
administrative registration
administrative regulation
Administrative Regulation on Contracting Foreign Projects
Administrative Regulations on Levy and Use of Pollutant Discharge Fees
Administrative Regulations on the Approval and Record-filing of Enterprise Investment Projects
Administrative Regulations on the Planning and Construction of Villages and Towns
Administrative Regulations on the Prevention and Treatment of the Pollution and Damage to the Marine Environment by Marine Engineering Construction Projects
administrative regulations related to civil engineering
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administrative responsibility
administrative responsibility in environment and resources law
administrative restraint act
administrative review by the public security organs
administrative review of occupational safety and health
administrative reward
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Administrative Rules of Digital Film Distribution and Exhibition
administrative sanction
Administrative Seal of Emperor Wen
administrative security
administrative self-criticism
administrative service
administrative service center
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