国际税收英文词汇

国际税收英文词汇 经合组织:OECD 联合国:UN

入境交易:Inbound transactions 出境交易:Outbound transactions 营业税:Business tax 消费税:Excise tax 财产税:Property tax 死亡税:Death duty 技术贸易壁垒:TBT

居民管辖权:Domiciliary tax jurisdiction 地域管辖权:Regional tax jurisdiction 住所:Domicile 居所:Residence

居民纳税人:Resident tax payer 税收者:Tax refuges 法律住所:Legal domicile 财政住所:Fiscal domicile

管理机构所在地:Place of effective management 总机构所在地:Place of head office 营业利润:Business profit 子公司:Subsidiary company 常设机构:Permanent establishment 实际所得原则:Attribution principle 引力原则:Force of attraction principle

(非）劳务所得:Income from(in)dependent personal services 股息:Dividend

专利权:Patent right

专有技术:Know-how

有（无）线纳税义务:(Un)limited tax liability 推迟课税:Tax deferral

法律性重复征税:Juridical double taxation 经济性重复征税:Economic double taxation 长期性住所:Permanent home 重要利益中心:Center of vital interests 习惯性住所:Habitual abode 国籍:Nationality

扣除法:Deduction method 免税法:Exemption method 全部免税法:Full exemption

累进免税法:Exemption with progression 抵免法:Credit method 全额抵免:Full credit 普通抵免:ordinary credit 抵免限额:Ceiling in credit

分国抵免:Tax credit on a country by country basis 分项抵免:Tax credit on an item by item basis

分国分项抵免:Tax credit on a source by source basis 分国不分项抵免:Overall credit on a per-country basis 分项不分国抵免:Overall credit on a per-item basis

综合抵免:Overall credit

直（间）接抵免:(in)Direct tax credit 归属抵免制:Imputation system 汇率:Exchange rate

税收饶让抵免:Tax sparing credit 避税（偷税）:Tax evasion 跨境:Cross abroad

滥用国际税收协定:Treaty shopping

国际避税地:Tax heavens

美国国内收入署:Internal Revenue Service(IRS) 离岸中心:Offshore center 自由港:Free port 基地公司:Base company 转让定价:Transfer pricing 转让价格:Transfer price

滥用转让定价:Transfer pricing abuse 信托:Trust

内部保险公司:Captive insurance company 资本弱化:Thin capitalization 公平交易原则:the arm’s length

可比非受控价格法:Compared uncontrolled price method 工业制成品:Manufactured goods

再销售价格法:Resell price method 成本加成法:Cost plus method 净(总)利润率:Net(Gross)profit margin

预约定价协议:Advance pricing agreements(APA) 反避税地法规:Anti-tax haven legislation 受控外国公司法规:CFC legislation 消极投资所得:Passive income 税收情报交换方式：

a.根据要求交换:Exchange on request b.自动交换:automatic exchange c.自发交换:Spontaneous exchange d.同时检查:Simultaneous examination 条约:Convention

股息收益人:Beneficial owner of the dividends