double taxation

简明释义

双重征税

英英释义

Double taxation refers to the taxation of the same income or financial transaction in more than one jurisdiction, typically occurring when a taxpayer is liable to pay tax on the same income in both their country of residence and the country where the income is generated.

双重征税是指在多个法域对同一收入或金融交易征税,通常发生在纳税人需要在其居住国和收入产生国对同一收入缴税的情况下。

例句

1.To avoid double taxation 双重征税, some countries have tax treaties with each other.

为了避免双重征税,一些国家之间签订了税收协议。

2.Businesses operating internationally often face double taxation 双重征税 on their profits.

在国际上运营的企业往往面临其利润的双重征税

3.The government has introduced measures to reduce double taxation 双重征税 for foreign investors.

政府出台了措施,以减少对外国投资者的双重征税

4.Many expatriates worry about the issue of double taxation 双重征税 when they move to a new country for work.

许多外籍人士在搬到新国家工作时担心双重征税的问题。

5.A common solution to double taxation 双重征税 is tax credits or deductions.

解决双重征税的一个常见方法是税收抵免或扣除。

作文

Double taxation is a term that refers to the taxation of the same income or financial transaction in more than one jurisdiction. This phenomenon can occur at different levels, such as when an individual or corporation is taxed both in their home country and in a foreign country where they earn income. The implications of double taxation (双重征税) can be significant, affecting international trade, investment decisions, and the overall economic environment. Understanding double taxation (双重征税) is crucial for businesses and individuals operating in a globalized economy. The concept of double taxation (双重征税) can be particularly troubling for expatriates and multinational corporations. For instance, an American company that operates in Europe might find itself subject to corporate taxes in both the United States and the European country where it conducts business. This situation can lead to diminished profits and can discourage companies from expanding overseas. Similarly, individuals working abroad may face income taxes in both their home country and the host country, leading to a reduced incentive to work internationally. To mitigate the effects of double taxation (双重征税), many countries have entered into tax treaties with one another. These treaties are designed to clarify which country has the right to tax certain types of income and to provide mechanisms for relieving or eliminating double taxation (双重征税). For example, if a U.S. citizen earns income in France, the tax treaty between the U.S. and France may allow the individual to receive a credit for the taxes paid in France against their U.S. tax liability. This arrangement helps to ensure that the individual is not taxed twice on the same income, thus alleviating the burden of double taxation (双重征税). In addition to tax treaties, countries may also implement unilateral measures to reduce double taxation (双重征税). These measures can include tax credits, exemptions, or deductions for foreign taxes paid. For instance, if a resident of Canada pays taxes on income earned in the United States, Canada may allow that individual to deduct or credit the U.S. taxes against their Canadian tax obligations. Such provisions are essential in fostering cross-border economic activity and ensuring that taxpayers are treated fairly. Despite these efforts, double taxation (双重征税) remains a complex issue. Different countries have varying definitions of taxable income, and discrepancies in tax laws can lead to confusion and disputes. Furthermore, as global trade continues to grow, the potential for double taxation (双重征税) increases, making it imperative for individuals and businesses to seek expert advice and stay informed about their tax obligations. In conclusion, double taxation (双重征税) is a significant concern in the realm of international finance and taxation. It can hinder economic growth and deter individuals and companies from engaging in cross-border activities. However, through tax treaties and domestic legislation aimed at reducing the impacts of double taxation (双重征税), countries can create a more favorable environment for international business and investment. As globalization continues to shape the world economy, addressing the challenges of double taxation (双重征税) will remain a priority for policymakers and tax professionals alike.

双重征税是一个术语,指的是在多个管辖区对同一收入或财务交易征税的现象。这种现象可以发生在不同层面,例如个人或公司在其本国和其赚取收入的外国都被征税。双重征税的影响可能是显著的,影响国际贸易、投资决策和整体经济环境。理解双重征税对在全球化经济中运作的企业和个人至关重要。双重征税对于外籍人士和跨国公司来说尤其令人困扰。例如,一家在欧洲运营的美国公司可能会发现自己在美国和它进行业务的欧洲国家都面临公司税。这种情况可能导致利润减少,并可能阻碍公司向海外扩展。同样,在国外工作的个人可能会面临在其本国和东道国都被征收所得税的情况,从而减少了国际工作的激励。为了减轻双重征税的影响,许多国家相互之间签订了税收条约。这些条约旨在明确哪个国家有权对某些类型的收入征税,并提供减轻或消除双重征税的机制。例如,如果一名美国公民在法国获得收入,美国与法国之间的税收条约可能允许该个人将其在法国支付的税款抵扣其美国税务责任。这种安排有助于确保个人不会因同一收入而被征税两次,从而减轻双重征税的负担。除了税收条约,各国还可以实施单边措施来减少双重征税。这些措施可能包括对已缴纳外国税款的税收抵免、免税或扣除。例如,如果一名加拿大居民在美国获得收入并缴纳税款,加拿大可能允许该个人从其加拿大税务义务中扣除或抵免美国税款。这些条款在促进跨境经济活动和确保纳税人得到公平对待方面至关重要。尽管采取了这些措施,双重征税仍然是一个复杂的问题。不同国家对应税收入的定义各异,税法差异可能导致混淆和争议。此外,随着全球贸易的不断增长,双重征税的潜力也在增加,这使得个人和企业必须寻求专业建议并保持对其税务义务的了解。总之,双重征税是国际金融和税收领域的一个重大关注点。它可能阻碍经济增长,并使个人和公司不愿参与跨境活动。然而,通过税收条约和旨在减少双重征税影响的国内立法,国家可以为国际商业和投资创造更有利的环境。随着全球化继续塑造世界经济,解决双重征税带来的挑战将始终是政策制定者和税务专业人士的优先事项。

相关单词

taxation

taxation详解:怎么读、什么意思、用法