| 单词 | Double tax treaty |
| 释义 | 雙重課稅條約 A bilateral agreement between two countries that relieves an international taxpayer from being taxed in both jurisdictions. However, Hong Kong has not yet entered into any comprehensive double taxation treaty with any country but only agreements or arrangements: Halsbury’s Laws of Hong Kong, Vol 24, Taxation and Revenue [370.002]. Also known as ‘double tax agreement’. See also Residence; Source of income. 免除納稅人在國際上於兩個管轄範圍內受課稅的兩國之間的雙邊協議。但香港尚未與任何國家締結全面的雙重課稅條約，而只是已締結協議或安排：Halsbury’s Laws of Hong Kong, 第24冊，稅收與稅務，第[370.002]段。另稱「雙重課稅協議」。另見 Residence; Source of income。 |
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