国际税收常用英语词汇

1、国际税收常用英语词汇$abuse of tax treaties滥用税收协定$active income 主动收入$advance pricing agreement (APA) 预约定价协议$area jurisdiction地域管辖权$arm's length principle独立交易原则$associated enterprise关联企业$base company rule基地公司规定$best method rule最佳方法规定$bilateral双边$blocked income滞留收入$bounded area 保税区$branch 分公司 /分支机构$branch ru

2、le分支机构规定$burden of proof举证责任$cancellation of debt (COD) 取消债务$carried back 向前结转$carried forward结转（向后期）$charitable foundation慈善基金$charitable trust公益 /慈善信托$"check-the-box" rule“打勾选择”规定$citizen jurisdiction公民管辖权$comparable profit method (CPM)可比利润法$comparable uncontrolled price method (CUP) 可比非

3、受控价格法$comparative profit method （CPM ） 可比利润法$conduit company 中介 /导管公司$consolidate合并$contribution analysis贡献分析$controlled foreign company (CFC)受控外国子公司$controlling company控股公司$cost plus method (CP)成本加利润法$current rule现行规则$current tax本期税额$deduction扣除$deemed dividend 认定的红利$deferral递延$device工具$domicile住所标

4、准$dual residence 双重居民$earnings stripping 收益剥离$excess credit position超额抵扣情况$excess interest expense 超额利息支出$exemption免除$force of attraction 吸引力规定$foreign direct investment (FDI)国际直接投资$foreign indirect investment 国际间接投资$formula apportionment 公式分配法$freeport自由港$group跨国企业集团$holding company持股公司$income 所得$i

5、nterest expense 利息支出$Internal Revenue Code （ IRC ）(美国 )联邦税法典$Internal Revenue Service (IRS)(美国 )联邦税务局$internal taxes国内税$jurisdiction管辖权$legal tax savings合法节税$limited liability company (LLC)有限责任公司$mobile流动性（指可在世界各地作公司业务）$multilateral 多边$off-shore center离岸中心$parent company母公司$partnership合伙人制$passive i

6、ncome被动收入$phantom income虚幻收入$physical presence实际存在 (居住 )$pooling of interest股权联营法$portfolio exemption组合投资免税$profit split利润分割$profit split method（PSM）利润分割法$purchasing method盘购法$recognition 确认（会计）$resale price method (RPM)再销售价格法$residence居所标准$residence of individuals自然人居民$residence of legal entities法人

7、居民身份的判定标准$resident jurisdiction居民管辖权$residual analysis余额分析$royalty使用费$source 来源$subsidiary/affiliate company子公司 /附属公司$substance over form 实质重于形式$super royalty rule超级使用费规定$tax audit税务审计$tax avoidance 避税$tax credit税收抵扣$tax evasion 偷 /逃税$tax haven避税港$tax holiday减税期$tax jurisdiction税收管辖权$tax planning税收筹

8、划$tax return纳税申报$tax sparing税收抵扣限制$the abstinence approach禁止法$the bona fide approach真实法$the channel approach 渠道法$the exclusion approach排除法$the look-through approach 受益所有人法$the number of days of presence停留时间标准$the subject-to-tax approach 纳税义务法$thin capitalization资本弱化$threshold 下限$trade or business业务或经营$transactional net margin method（TNMM ）交易净利润率法$tr