国际税收常用英语词汇.docVIP

国际税收常用英语词汇 ???????abuse of tax treaties??滥用税收协定 ???????active income??主动收入 ???????advance pricing agreement (APA)??预约定价协议 ???????area jurisdiction??地域管辖权 ???????arms length principle??独立交易原则 ???????associated enterprise??关联企业? ???????base company rule??基地公司规定 ???????best method rule??最佳方法规定 ???????bilateral???双边 ???????blocked income ?滞留收入 ???????bounded area??保税区 ???????branch??分公司/分支机构 ???????branch rule??分支机构规定 ???????burden of proof??举证责任 ???????cancellation of debt (COD)??取消债务 ???????carried back??向前结转 ???????carried forward??结转（向后期） ???????charitable foundation??慈善基金 ???????charitable trust??公益/慈善信托 ???????check-the-box rule??“打勾选择”规定 ???????citizen jurisdiction??公民管辖权 ???????comparable profit method (CPM)??可比利润法 ???????comparable uncontrolled price method (CUP)??可比非受控价格法 ???????comparative profit method?（CPM）??可比利润法 ???????conduit company??中介/导管公司 ???????consolidate??合并 ???????contribution analysis??贡献分析 ???????controlled foreign company (CFC)??受控外国子公司 ???????controlling company??控股公司? ???????cost plus method (CP)??成本加利润法 ???????current rule??现行规则 ???????current tax??本期税额 ???????deduction??扣除 ???????deemed dividend??认定的红利 ???????deferral??递延 ???????device??工具 ???????domicile??住所标准 ???????dual residence??双重居民 ???????earnings stripping??收益剥离 ???????excess credit position??超额抵扣情况 ???????excess interest expense??超额利息支出 ???????exemption??免除 ???????force of attraction??吸引力规定 ???????foreign direct investment (FDI)??国际直接投资 ???????foreign indirect investment??国际间接投资 ???????formula apportionment??公式分配法 ???????freeport??自由港 ???????group??跨国企业集团? ???????holding company??持股公司? ???????income所得 ???????interest expense利息支出 ???????Internal Revenue Code?（IRC）??(美国)联邦税法典 ???????Internal Revenue Service (IRS)??(美国)联邦税务局 ???????internal taxes??国内税 ???????jurisdiction??管辖权 ???????legal tax savings??合法节税 ???????limited liability company (LLC)??有限责任公司 ???????mobile??流动性（指可在世界各地作公司业务） ???????multilateral?多边 ???????off-shore center??离岸中心 ???????parent company??母公司? ???????partnership?