agreement on avoidance of double taxation

简明释义

避免双重征税协定;

英英释义

例句

1.Under the agreement on avoidance of double taxation, citizens will not be taxed twice on the same income.

根据避免双重征税协议，公民将不会对同一收入被征税两次。

2.The two countries signed an agreement on avoidance of double taxation to encourage foreign investment.

这两个国家签署了避免双重征税协议以鼓励外国投资。

3.Investors should review the agreement on avoidance of double taxation before making international investments.

投资者在进行国际投资之前应审查避免双重征税协议。

4.The agreement on avoidance of double taxation helps businesses operate more efficiently across borders.

该避免双重征税协议帮助企业在跨境运营时更加高效。

5.The government is negotiating a new agreement on avoidance of double taxation with several trading partners.

政府正在与多个贸易伙伴谈判新的避免双重征税协议。

作文

The concept of agreement on avoidance of double taxation is crucial in the realm of international finance and trade. It refers to treaties or agreements between two or more countries aimed at preventing individuals and businesses from being taxed twice on the same income. This issue often arises when a taxpayer resides in one country but earns income in another, leading to potential tax obligations in both jurisdictions. Without such agreements, taxpayers could face significant financial burdens, discouraging cross-border investment and economic collaboration.In today’s globalized economy, the movement of capital, goods, and services across borders has become increasingly common. As a result, the need for an agreement on avoidance of double taxation has gained prominence among nations. These agreements typically outline which country has taxing rights over certain types of income, such as dividends, interest, and royalties. By clarifying these rights, countries can reduce the risk of double taxation, thereby promoting international trade and investment.One of the primary benefits of these agreements is that they provide certainty for investors and businesses operating in multiple countries. For instance, if a company based in Country A invests in Country B, an agreement on avoidance of double taxation would ensure that the profits earned in Country B are not taxed again when repatriated to Country A. This certainty encourages businesses to expand their operations internationally, fostering economic growth and job creation.Moreover, these agreements often include provisions for information exchange between tax authorities, which helps combat tax evasion and ensures compliance with tax laws. By sharing information, countries can track down individuals and entities that may be attempting to exploit loopholes in the tax system. This cooperation is essential for maintaining the integrity of tax systems worldwide.However, while agreement on avoidance of double taxation brings numerous advantages, it also poses challenges. For instance, negotiating these agreements can be complex and time-consuming, requiring countries to consider various factors, including their domestic tax policies and economic priorities. Furthermore, some countries may be reluctant to enter into such agreements due to concerns about losing tax revenue.In conclusion, the agreement on avoidance of double taxation plays a vital role in facilitating global economic activity by reducing the risk of double taxation for individuals and businesses. As countries continue to engage in international trade and investment, the importance of these agreements will only grow. They not only promote fairness in the tax system but also enhance cooperation between nations, ultimately contributing to a more stable and prosperous global economy. Therefore, it is essential for countries to recognize the significance of these agreements and work towards establishing comprehensive frameworks that benefit all parties involved.

“避免双重征税的协议”这一概念在国际金融和贸易领域至关重要。它指的是两个或多个国家之间的条约或协议，旨在防止个人和企业对同一收入被征税两次。当纳税人居住在一个国家但在另一个国家获得收入时，这个问题通常会出现，导致在两个管辖区都有潜在的税务义务。如果没有这样的协议，纳税人可能会面临重大财务负担，从而抑制跨境投资和经济合作。在当今全球化经济中，资本、商品和服务的跨境流动变得越来越普遍。因此，“避免双重征税的协议”的需求在各国之间越来越突出。这些协议通常概述了哪个国家对某些类型的收入（如股息、利息和特许权使用费）具有征税权。通过明确这些权利，各国可以减少双重征税的风险，从而促进国际贸易和投资。这些协议的主要好处之一是，它们为在多个国家运营的投资者和企业提供了确定性。例如，如果一个位于A国的公司在B国投资，那么“避免双重征税的协议”将确保在B国获得的利润在汇回A国时不再被征税。这种确定性鼓励企业扩展其国际业务，促进经济增长和创造就业机会。此外，这些协议通常包括税务机关之间的信息交换条款，有助于打击逃税行为并确保遵守税法。通过共享信息，各国可以追踪试图利用税制漏洞的个人和实体。这种合作对于维护全球税制的完整性至关重要。然而，尽管“避免双重征税的协议”带来了诸多优势，但也存在挑战。例如，谈判这些协议可能复杂且耗时，要求各国考虑各种因素，包括其国内税收政策和经济优先事项。此外，一些国家可能因担心失去税收而不愿意签署此类协议。总之，“避免双重征税的协议”在通过减少个人和企业的双重征税风险来促进全球经济活动方面发挥着至关重要的作用。随着各国继续参与国际贸易和投资，这些协议的重要性只会增加。它们不仅促进了税制的公平性，还增强了国家之间的合作，最终有助于建立一个更稳定和繁荣的全球经济。因此，各国必须认识到这些协议的重要性，并致力于建立有利于所有相关方的综合框架。