國際稅收；國際稅法
The issue of international taxation is an important aspect of Global Issues.
日趨複雜化的國際稅收問題是全球問題的重要方面。
With the trend of the international taxation, more and more developed countries have already taken the service mechanism into the collection of tax.
從國際稅收發展趨勢看，越來越多的西方發達國家已經或正在将服務機制引入稅收工作。
The rapid development of derivatives brought about serious problems for its taxation of profits, particularly brought serious challenges of international taxation of derivatives.
衍生金融工具的迅速發展為其稅收帶來了嚴重的問題，特别為衍生金融工具所得的國際稅收帶來了嚴重的挑戰。
So, international taxation competition has significant and relatively independent position in macro-economic policy.
因此，國際稅收競争在宏觀經濟政策中具有重要的、相對獨立的地位。
Electronic commerce in China has been growing vigorously in China now, which throws a new challenge to the existing taxation system, tax policies, tax administration, and international taxation rules.
我國電子商務正以不可阻擋之勢迅猛發展，向現行稅收制度、稅收政策、稅務管理、國際稅收規則提出了新的挑戰。
The third part of the article deals with the principle of coordination of international taxation.
文章的第三部分闡述的是國際稅收協調的原則。
Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.
跨國納稅人利用各國各地的稅收政策及相互間的稅制差異進行國際稅收籌劃。
Ever since its born, international taxation has had two crucial tasks, double taxation and international tax avoidance.
國際稅收從其誕生之日起就肩負着兩大使命：避免國際雙重征稅和防範國際避稅。
The keeping of international taxation will replace vicious competition of taxation probably at last following that all countries have deepened understanding of vicious competition of taxation.
隨着各國對惡性稅收競争認識的深入，國際稅收協調最終可能取代惡性的稅收競争。
Problems of international taxation become more serious while world economies interact and integrate gradually.
隨着世界經濟一體化的程度不斷提高，國際避稅問題也日趨嚴重。
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.
如何防範國際避稅已為各個國家和國際組織所重視，并成為國際稅法中的一項核心問題。
As an important component of international taxation relation, International Taxation Agreement has lasted a history of one hundred of years.
國際稅收協定是國際稅收協調的重要組成部分，已存在了一百多年的曆史。
China's taxation , however, is lagging behind and in need of readjusting according to the principle of equality in international taxation and the principle of neutrality in capital export.
但我國相應的稅收政策卻很滞後，迫切需要按照涉外稅收平等原則、資本出口中性原則予以調整，以適應我國入世後經濟形勢迅速發展變化的需要。
With the further deep development of economic globalization, offshore companies have made growing impact on international investment, international finance, international taxation and so on.
隨着經濟全球化的縱深發展，離岸公司對國際投資、國際金融、國際稅收等領域的影響越來越大。
Chapter One illustrates the related comments about economic globalization and international taxation.
第一章闡述了經濟全球化與國際稅收的相關内容。
An offshore company occupies an important position in the areas of international investment, international finance, international taxation.
目前，離岸公司被廣泛應用于國際投資、國際金融、國際稅收領域。
Royalties taxation has become the most frequent international taxation issues under the conditions of knowledge economy.
特許權使用費的征稅問題成為知識經濟背景下最具代表性的國際稅收問題。
International Taxation》is one of the major courses for the students of Public Finance \u0026 Taxation.
《國際稅收》是高等院校財稅專業的專業課程之一。
The results could provide beneficial reference to protect our international taxation interests with legislation more effectively.
本文成果可以為通過立法手段更加有效地保障我國的國際稅收利益提供有益的參考。
For the above reasons, China should take a positive attitude towards taking part in coordination of international taxation, pushing forward the refo…
為此，我國應積極參入國際稅收協調、推進稅制改革以及加速反避稅工作。
Please timely report any problem encountered in the implementation thereof to the State Administration of Taxation (International Taxation Department).
對執行中存在的問題請及時層報************（國際稅務司）。
But the knowledge economy caused great impact on the traditional international taxation theory, which has been unable to fully apply to knowledge economy.
然而知識經濟對傳統國際稅收理論造成很大沖擊，建立在傳統經濟基礎上的國際稅收規則已經無法完全適用在知識經濟時代。
The Tax Declarer Branch of Beijing International Taxation Research Association is an organization in Beijing local taxation system comprising more than 300,000 members.
北京市國際稅收研究會辦稅人員分會是北京市地方稅收系統30餘萬辦稅人員的行業組織，負有辦稅人員的行業管理職能。
The aforesaid analysis report shall be reported to the State Administration of Taxation (International Taxation Department) before January 31 of the next year.
上述分析報告應于次年1月31日前上報總局（國際稅務司）。
The fifth part of the article is mainly directed against international taxation means to achieve coordination discussions.
在稅收征管協調中主要是針對其所針對的領域來講。
This essay is aim to present the history of international business taxation and the tax reform in the past few decades and discuss the effect of international tax competition.
本文旨在介紹國際商務稅收的曆史和過去幾十年的稅收改革，探讨國際稅收競争的影響。
How to effectively avoid international double taxation, is the challenge that Chinas foreign tax system have to face.
如何有效的避免國際雙重征稅，是中國涉外稅制必須面對的挑戰。
The chapter also discusses particularly qualifications of indirect FTC, relationship of indirect FTC and avoiding international double taxation in U. S. federal tax law.
該章還對間接抵免的條件、間接抵免與避免國際雙重征稅的關系等問題作了探讨。
國際稅收（International Taxation）是指兩個或兩個以上國家在對跨國納稅人行使征稅權時形成的國家間稅收分配關系。以下是綜合多個權威來源的詳細解釋：
基本概念
國際稅收主要研究跨國經濟活動中産生的稅收問題，涉及國家間稅收權益分配。其核心是各國政府在行使稅收管轄權時形成的協調與沖突，例如跨國企業收入在不同國家的征稅權劃分。
與國内稅收的區别
跨國性
征稅對象為跨國納稅人（如跨國公司）或跨國所得（如跨境投資收益）。
雙重管轄權沖突
不同國家可能同時行使居民管轄權（對本國居民全球收入征稅）和來源地管轄權（對境内收入征稅），導緻重複征稅問題。
無獨立稅種
國際稅收并非獨立稅種，而是各國稅制在跨境場景下的交叉與協調。
國際重複征稅
同一納稅人的同一所得被多國重複征稅，常見解決方式包括：
避稅與反避稅
跨國企業可能通過轉移定價、利用離岸金融中心避稅，各國通過BEPS（稅基侵蝕與利潤轉移）行動計劃加強監管。
如需進一步了解具體案例或政策細節，可參考國際稅法相關文獻或OECD官網發布的指南。
國際稅務是指涉及跨國公司、外國投資者和不同國家之間的稅務問題。下面是有關國際稅務的一些常用術語和解釋：
在國際稅務領域，還有許多其他的術語和概念，但上述内容是了解國際稅務的基礎知識。需要注意的是，國際稅務法律和規定因國家而異，因此在處理跨境稅務問題時，應根據具體情況進行分析和解決。
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