国际税收常用英语词汇

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1、国际税收常用英语词汇abuseoftaxtreaties滥用税收协定activeincome主动收入advancepricingagreement(APA)预约定价协议areajurisdiction地域管辖权甘arm'slengthprinciple独立交易原则aassociatedenterprise关联企业abasecompanyrule基地公司规定abestmethodrule最佳方法规定abilateral双边ablockedincome滞留收入aboundedarea保税区qbranch分公司/分支机构abranchrule分-支机构

2、规定aburdenofproof举证责任acancellationofdebt(COD)取消债务甘carriedback向前结转acarriedforward结转（向后期）acharitablefoundation慈善基金Qcharitabletrust公益/慈善信托ncheck-the-boxnrule“打勾选择”规定citizenjurisdiction公民管辖权comparableprofitmethod(CPM)可比利润法comparableuncontrolledpricemethod(CUP)可比非受控价格法acomparativep

3、rofitmethod(CPM)可比利润法Qconduitcompany中介/导管公司Qconsolidate合并Qcontributionanalysis贡献分析acontrolledforeigncompany(CFC)受控外国子公司甘controllingcompany控股公司acostplusmethod(CP)成本加利润法甘currentrule现彳亍规则acurrenttax本期税额adeduction扣除adeemeddividend认定的红利adeferral递延qdevice工具domicile住所标准甘dualresidenc

4、e双重居民earningsstripping收益剥离excesscreditposition超额抵扣情况excessinterestexpense超额利息支出exemption免除forceofattraction吸引力规定甘foreigndirectinvestment(FDI)国际直接投资aforeignindirectinvestment国际间接投资aformulaapportionment公式分酉己法afreeport自

5、tl港agroup跨国企业集团aholdingcompany持股公司aincome所得qinterestexpense

6、利息支出aInternalRevenueCode(IRC)(美国)联邦税法典aInternalRevenueService(IRS)(美国)联邦税务局ainternaltaxes国内税甘jurisdiction管辖权alegaltaxsavings合法节税alimitedliabilitycompany(LLC)有限责任公司amobile流动性（指可在世界各地作公司业务）multilateral多边Qoff-shorecenter离岸中心Qparentcompany母公司Qpartnership合伙人制passiveincome被动收入甘phan

7、tomincome虚幻收入aphysicalpresence实际存在（居住）apoolingofinterest股权联营法aportfolioexemption组合投资免税aprofitsplit利润分割aprofitsplitmethod(PSM)利润分割法apurchasingmethod盘购法qrecognition确认（会计）aresalepricemethod(RPM)再销售价格法aresidence居所标准aresidenceofindividuals口然人居民甘residenceoflegalentities法人居民身份的判定标准a

8、residentjurisdiction居民管辖权aresidualanalysis余额分析aroyalty使用费source来源Qsubsidiary/affiliatecompany了公司/附属公司Qsubstanceoverform实质重于形式Qsuperroyaltyrule超级使用费规定taxaudit税务审计甘taxavoidance避税ataxcredit税收抵扣ataxevasion偷/逃税ataxhaven避税港ataxholiday减税期ataxjurisdiction税收管辖权ataxplanning税收筹划qtaxretu

9、rn纳税申报ataxsparing税收抵扣限制atheabstinenceapproach禁止法athebonafideapproach