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:Exci 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
税收流亡者: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）独立劳务所得:Income from(in)dependent personal rvices 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:Ba company
转让定价:Transfer pricing
转让价格:Transfer price
滥用转让定价:Transfer pricing abu
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:Rell 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
