Internationaltaxationterms
A
abuseoftaxtreaties滥用税收协定
accumulationcenter积累中心
activeincome主动收入
adjudicationoftaxes税收裁决
administrativeenclave飞地
admissiontax通行税，入场税
advancepricingagreement(apa)预约定价协议
advertisementtax广告税
affiliatedenterprisesorassociatedenterprises联属企业
agricultural(animalhusbandry)tax农（牧）业税
alcoholtax酒精税
all-phasetransactiontax全阶段交易税
amountofcredit允许抵免额
amusementtax娱乐税
anchoragedues停泊税
anti-allowanceduties反补贴税
anti-dumpingduties反倾销税
anti-profiteeringtax暴力税
anti-subsidy/bounty/duty反补贴税
areajurisdiction地域管辖权
arm’slengthmethod公平交易法
arm’slengthprice正常交易价格
arm’slengthprinciple正常交易原则
arms-lengthtransaction正常商业交易
assimilationtax入籍税
associatedenterprise关联企业
attributiontaxationrule归属征税原则
automobileacquisitiontax汽车购置税
aviationfueltax航空燃料税
B
back-to-backloan对销贷款
bankdepositmethod银行存款法
basecompanyincome基地公司收入
basecompanyrule基地公司规定
basecompany基地公司
basecountry基地国
bazaartransaction市场交易税
benefittax受益税
1
bestmethodrule最佳方法规定
bettermenttax改良税
beveragetax饮料税
bilateral双边
bilateraltaxagreement双边税收协定
billofindemnit豁免法
blockedincome滞留收入
bonustax奖金税
bordertax边境税
boundedarea保税区
boursetax证券交易所税
boursetransactiontax(securitiesexchangetax)有价证券交易税
branch分公司
branchrule分支机构规定
branchtaxtreatment分支机构的税收待遇
buildingtax建筑税
burdenofproof举证责任
businessconsolidatedtax综合营业税
businessincometax营利所得税
businessprofittax营业利润税
businessreceiptstax营业收入税
businesstax营业税
C
check-the-boxrule“打勾选择”规定
cancellationofdebt(cod)取消债务
canonofinheritance继承归属原则
capitalcontrolstandards资本控制标准
capitalexport资本输出
capitalgaintax财产收益税
capitalgain资本利得
capitalinteresttax资本利息税
capitallev资本税
capitaltransfertax资本转移税
capital-exportneutralit资本输出中性
capital-impo