商务英语第9单元.pptVIP

Chapter 9 International Accounting and Taxation Key words: 1.levy(V.)/impose:to demand payment of a tax 2.taxpayer:the one who pays the tax 3.multinational company:the company operating across the border 4.double taxation重复征税 5.economic globalization经济全球化 6.branch分公司 7.subsidiary/affiliate子公司 8.tax preference 税收优惠 9.tax avoidance避税 10.bilateral:(an agreement,ect.)made between two sides双边的 11.multilateral多边的 12.financial situation财务状况 13.tax system税制 14. tax jurisdiction 税收管辖权 15.territorial principle：a government only levy taxes on the object of tax coming or existing within its border