| 1. | An international comparison for vertical tax jurisdiction overseas and its implications
税权纵向划分的国际比较及启示 |
| 2. | This part includes information on the double taxation arrangements concluded with other tax jurisdictions
这部分资料，包括本港与其他国家地区达成的双重徵税安排。 |
| 3. | Companies are in business to maximise profit , so they will base themselves in the lowest - cost and lowest - tax jurisdictions
公司运营的目的在于获取最大的利润，因此它们势将在成本最低税赋最轻的土地上安营扎寨。 |
| 4. | We have assessed and kept under constant review our tax system and our competitiveness with other tax jurisdictions . ends wednesday , january 5 , 2005
我们过往已就我们的税制和其相对其他税务管辖区的竞争力作出评估，并会继续不时进行检讨。 |
| 5. | The second one is about the tax jurisdiction over residents . it is very difficult to define the legal person ' s status under the e - commerce conditions
电子商务对居民税收管辖权的影响集中表现为，在电子商务环境下，确定法人居民身份十分困难。 |
| 6. | Double taxation arises when two or more tax jurisdictions overlap , such that the same item of income or profit is subject to tax in each
当两个或以上的地区对某一纳税人的同一项收入或利润同时拥有税收司法权而向其徵税时，便会产生双重课税的情况。 |
| 7. | Double taxation arises when two or more tax jurisdictions overlap , such that the same item of income or profit is subject to tax in each
当两个或以上的地区对某一纳税人的同一项收入或利润同时拥有税收司法权而向其徵税时，便会产生双重课税的情况。 |
| 8. | In chapter 2 it analyses the influence of electronic commerce to tax system . those influence come from international tax jurisdiction and permanent establishment and the other six problems
第二章从国际税收管辖权、常设机构认定等八个方面剖析了电子商务对税收体制的影响。 |
