法律英语词汇“Double taxation agreements”的翻译、意思、用法、释义-法律词典

单词	Double taxation agreements
释义	雙重課稅協議 Bilateral arrangements made between the Government of the Hong Kong SAR and the Government of a territory outside Hong Kong with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of that territory and given effect in Hong Kong by orders made by the Chief Executive in Council pursuant to the Inland Revenue Ordinance (Cap 112) s 49. Under these arrangements, income from foreign sources is only taxed once. The Hong Kong SAR has about twenty taxation arrangements with other countries. See also Bilateral treaty. 香港特別行政區政府與香港以外地區的政府達成的雙邊安排，旨在就該地區的法律施加的入息稅及其他相類似性質的稅項，根據《稅務條例》（第112章）第49條，由行政長官會同行政會議作出命令，以給予在香港生效。根據這些安排，源自外國的收益只會被課稅一次。香港特別行政區與其他國家已達成大約二十項課稅安排。另見 Bilateral treaty。
随便看	Debenture Debenture series Debenture stock Debenture trust deed Debit Debt Debt accruing due Debt adjusting Debt capital Debt collecting Debt-equity swap Debt funding Debt management Debt moratorium Debt of record Debtor Debtor-creditor relationship Debtor's own money Debtor's petition Debtor's turnover Debtor summons Debt overhang Debt ratio Debt rescheduling Debt security

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