(税收协议)EFFECTIVE TAX TREATIES

国内外税收协议解读教程税收协议是国际税务领域的重要法律文件，旨在规范和调整不同国家或地区之间的税收事务。

本文将对国内外税收协议进行解读，帮助读者深入了解其内容和操作流程。

一、什么是国内外税收协议国内外税收协议，也被称为双边税收协定或双边避免双重征税协定，是两个国家或地区之间就税收事务所达成的一项协议。

该协议的目的是防止个人或企业在两个国家或地区之间被重复征税，以促进跨国投资和经济合作。

二、国内外税收协议的类型税收协定根据涉及的税种和范围可以分为普通税收协定和信息交换协议。

普通税收协定主要涵盖所得税和财产税，旨在调整双方国家之间的税收纳入规则和利益分配规则。

信息交换协议则侧重于税务信息的共享和合作，以打击跨国逃税和避税行为。

三、国内外税收协议的内容1. 纳税权的分配：税收协定首要解决的问题是双重征税的避免。

根据协定，双方国家将就不同类型的所得（如利润、股息、利息、特许权使用费等）的纳税权进行合理的分配和划归。

2. 公平竞争原则：税收协定的目标是提供一个公平竞争的营商环境，促进跨国投资和经济合作。

因此，协定通常包含负面清单和免税政策等规定，以避免不必要的税收偏离。

3. 争议解决机制：如果在税收事务上发生争议，税收协定通常设有争议解决机制，如协商、仲裁或司法管辖。

这有助于双方国家以和平合作的方式解决纠纷，维护良好的国际经济关系。

四、国内外税收协议的操作流程1. 协商和谈判：税收协定的达成通常需要双方国家进行协商和谈判，以达成共识和签署协议。

在协商过程中，双方应明确各自的税收政策和利益，以确保协议的公平性和可行性。

2. 协议签署：一旦达成一致，双方将正式签署国内外税收协定。

签署后，协定成为双方国家之间的法律文件，有法律约束力。

3. 履行和执行：根据签署的协议，各方国家应积极履行协定的规定，并确保正确执行。

该过程需要加强税务机构的合作和信息交换。

五、国内外税收协议的意义和影响1. 避免双重征税：国内外税收协议的首要目标是避免在两个国家之间对同一所得进行重复征税。

国际税收协议书甲方（国家A）：_________________________乙方（国家B）：_________________________鉴于甲方与乙方均为独立主权国家，为了促进两国之间的经济合作与交流，合理解决跨国经济活动中的税收问题，避免双重征税，防止偷税漏税，根据国际法和双方国家法律，经友好协商，达成如下协议：第一条定义1.1 双重征税：指同一纳税人的同一所得在两个或两个以上国家被征税。

1.2 居民：指根据甲方或乙方的法律规定，具有税收居民身份的个人或企业。

1.3 常设机构：指企业在另一国家进行全部或部分经营活动的固定场所。

1.4 所得：包括但不限于利润、利息、股息、租金、工资、薪金、退休金、年金、奖金、版税等。

第二条避免双重征税2.1 甲方和乙方应根据本协议的规定，避免对同一所得进行双重征税。

2.2 对于居民在对方国家的所得，应按照本协议的规定，由居民所在国征税，或在特定条件下由所得来源国征税。

第三条居民税收3.1 居民的税收权利应由其居民所在国行使。

3.2 居民在对方国家的所得，除本协议另有规定外，应由居民所在国征税。

第四条常设机构4.1 企业通过常设机构在对方国家从事经营活动所获得的所得，应由所得来源国征税。

4.2 常设机构的定义应依照国际惯例和双方国家法律确定。

第五条股息、利息和特许权使用费5.1 股息、利息和特许权使用费的支付，除本协议另有规定外，应由支付国征税。

5.2 股息、利息和特许权使用费的征税比例，应根据双方国家法律和本协议的规定确定。

第六条技术服务费和咨询费6.1 技术服务费和咨询费的支付，应由支付国征税。

6.2 技术服务和咨询活动应符合国际惯例和双方国家法律的要求。

第七条税收信息交换7.1 甲方和乙方应根据国际税收合作的要求，相互交换有关税收信息。

7.2 交换的信息应保密，仅用于税收目的。

第八条协议的修改和终止8.1 本协议可根据双方的共同意愿进行修改。

8.2 任何一方均可在提前六个月书面通知对方的情况下终止本协议。

联合国税收协定范本2021中英对照一、概述联合国税收协定是联合国为促进全球税收合作和避免双重征税而制定的重要文件。

2021年版的联合国税收协定范本中英对照对于各国纳税人、政府和国际组织都具有重要意义。

在全球化、数字化的今天，税收合作和规范已成为全球范围内的热点问题，本文旨在通过对联合国税收协定范本进行中英对照的介绍，帮助读者更好地理解该协定及其重要性。

二、联合国税收协定范本2021中英对照1. 第一部分：范本的目的和范围- 中文：本范本的目的在于促进各国间税收合作，避免双重征税和确保税收协议的正当实施。

- 英文：The purpose of this Model is to assist governments in the drafting of bilateral tax treaties for the purpose of making use of the information cont本人ned in the OECD Model Tax Convention and its Commentary (herei nafter the “OECD Model”).2. 第二部分：定义- 中文：在本范本中，“一方合同方”，指的是签署并履行协议的国家或地区。

- 英文：For the purposes of this Model, the term "Contracting State" means a State or Territory to which the Agreement applies.3. 第三部分：居民- 中文：一个人或团体在一国居住，这个国家即视为其居民国。

- 英文：A person or an entity resident in a Contracting State is deemed to be a resident of that Contracting State.4. 第四部分：课税权- 中文：本范本规定的课税权范围包括个人所得税、企业所得税和其他类别的税收。

国际税收名词解释国际税收是指不同国家之间的税收政策和税务规定。

在全球化的背景下，国际税收成为了跨国公司和个人在不同国家之间开展业务活动和贸易往来时必须面对的重要问题。

以下是几个与国际税收相关的名词解释。

1. 税收协定（Tax Treaty）：也称为双重征税协定，在两个或多个国家之间签订，目的是解决跨国企业或个人的所得税双重征税问题。

税收协定规定了双方国家对于特定所得项目的征税权和减免税的政策。

2. 永久性机构（Permanent Establishment）：指跨国企业在一个国家设立的足够稳定和持续的业务机构，如分公司、办事处等。

国际税收法规定，只有跨国企业在某个国家设立的永久性机构才能在该国征税。

3. 跨国转移定价（Transfer Pricing）：指跨国企业在不同国家间进行内部交易时所确定的价格。

由于跨国企业通常会通过调整内部交易价格来避税或降低税负，许多国家对跨国转移定价实施了相应的监管措施，以确保公司在各个国家公平、合理地缴纳税款。

4. 避税（Tax Avoidance）：指合法的通过利用税法规定，合理降低纳税义务的行为。

避税通常是在合法合规的范围内进行的，企业或个人通过寻找税法规定的漏洞或薄弱环节来减少纳税。

5. 逃税（Tax Evasion）：指通过违法手段故意逃避纳税义务的行为。

逃税包括故意虚报收入、隐瞒收入、提供虚假凭证等方式，通常被视为非法行为，并受到国际社会和各国法律的严厉打击。

6. 税收海外避免（Tax Haven）：指一些国家或地区通过特殊的税收政策和法律体系来吸引跨国企业和个人将利润和财富转移到其境外以降低纳税负担。

税收海外避免通常被用作一种避税手段，但在一些情况下也可能合法合规。

7. 全球所得原则（Worldwide Income Principle）：指某些国家采用的一种税收原则，根据该原则，该国居民的全球所得应当纳税，无论其所得是否在国内或境外获得。

这种原则与源泉征税原则相对，后者只对境内所得征税。

Announcement of the State Administration of Taxation on Promulgating the Implementing Measures for Tax Treaty NegotiationProceduresAnnouncement of the State Administration of Taxation on Promulgating the Implementing Measures for Tax Treaty Negotiation ProceduresAnnouncement of the State Administration of Taxation [2013] No. 56 September 24, 2013In order to correctly apply tax treaties, avoid double taxation, settle international taxation disputes, maintain the lawful interests of the residents (nationals) and national taxation rights and interests of China, and standardize the efforts on negotiations involving tax treaties with the competent tax authority of a foreign country (region), the State Administration of Taxation formulated the Implementing Measures for Tax Treaty Negotiation Procedures which are hereby promulgated and become effective as of November 1, 2013.It is hereby announced.Implementing Measures for Tax Treaty Negotiation ProceduresChapter I General ProvisionsArticle 1 In order to correctly apply tax treaties, avoid double taxation, settle international taxation disputes, maintain the lawful interests of the residents (nationals) and national taxation rights and interests of China, and standardize the negotiation of tax authorities, these Measures are formulated according to the agreements on the avoidance of double taxation signed by and between the Government of the People's Republic of China and other countries and regions (including the tax arrangements signed by and between the Mainland and the Hong Kong Special Administrative Region or the Macao Special Administrative Region, hereinafter collectively referred to as the "Tax Treaty") , the Law of the People's Republic of China on the Administration ofTax Levying (hereinafter referred to as the "Law on the Administration of Tax Levying") and the detailed implementing rules thereof, and other relevant laws and regulations, as well as the actual situation of the tax levy and administration of China.Article 2 In these Measures, negotiation procedures refer to the process that the competent authority of China, according to the relevant clauses of the Tax Treaty, handles the issues concerning the interpretation and application of the Tax Treaty jointly with the competent authority of the other contracting party. Negotiation procedures are mainly designed to ensure correct and effective application of the Tax Treaty, effectively avoid double taxation, and eliminate the differences between both contracting parties in the interpretation or application of the Tax Treaty.Article 3 The matters to be negotiated are limited to those falling within the applicable scope of the Tax Treaty. However, the matters that are beyond the applicable scope of the Tax Treaty and cause double taxation or have a significant impact on the interests of either or both of the contracting parties may also be negotiated upon the approval of the competent authority of China and the competent authority of the other contracting party.Article 4 The competent authority of China that is responsible for negotiation is the State Administration of Taxation (hereinafter referred to as the "SAT"), and the authorized representatives of the SAT who handle the negotiation procedure affairs are director-general or deputy director-general of International Taxation Department of SAT and other personnel designated by the SAT.The SAT office or local tax bureau of a province, autonomous region, municipality directly under the Central Government or city separately listed in the State plan (hereinafter referred to as the "Provincial Tax Authority") and its lower-level tax authorities are responsible for assisting the SAT in handling the affairs within their jurisdiction which are involved in negotiation procedures.Article 5 The tax authorities at all levels shall keep confidential the materials provided by the competent authority of the other contracting party with relevant taxpayers, withholding agents, agents, etc. during negotiation procedures.Article 6 In these Measures, the other contracting party refers to a country or region that has signed, with China, the Tax Treaty that has become effective. Chapter II Negotiation Procedures Launched upon Application by Chinese Residents (Nationals)Article 7 If a Chinese resident (national) believes that the measures taken by the other contracting party resulted or will result in any taxation that does not conform to the Tax Treaty, such resident (national) may file an application with the Provincial Tax Authority according to these Measures, requesting the SAT to settle relevant issues with the competent authority of the other contracting party through negotiation procedures.Article 8 In these Measures, a Chinese resident refers to an individual, legal person or other organization who is obligated to pay taxes in China on theincomes derived from inside and outside China according to the Individual Income Tax Law of the People's Republic of China and the Law of the People's Republic of China on Enterprise Income Tax.In these Measures, a Chinese national refers to an individual with the nationality of China or a legal person or other organization established according to the laws of China.Article 9 A Chinese resident may file an application for launching negotiation procedures if:1. there is any objection to the status of resident as recognized, especially under the relevant Tax Treaty specifying that a dual-status resident needs to be finally confirmed through negotiation procedures;2. there is any objection to the determination of a permanent establishment, or to the attribution of profits or cost deduction of a permanent establishment;3. there is any objection to the tax levying or exemption or applicable tax rate of the incomes or property;4. any violation of the non-discriminatory treatment (indiscrimination treatment) clause of the Tax Treaty may result or has resulted in tax discrimination;5. any dispute over the understanding or application of other clauses of the Tax Treaty arises and cannot be settled independently; or6. double taxation that may happen or has happened as a result of different tax jurisdictions.Article 10 A Chinese national may file an application for launching negotiation procedures when believing that the other contracting party violates the non-discriminatory treatment (indiscrimination treatment) clause of the TaxTreaty and such violation may result or has resulted in tax discrimination.Article 11 An applicant shall, within the time limit specified in the relevant Tax Treaty, file an application (Appendix I, which needs be provided in paper and electronic format) in writing with the Provincial Tax Authority for launching negotiation procedures.Article 12 The Provincial Tax Authority that is responsible for levying individual income tax or enterprise income tax on an applicant is the tax authority accepting the application. Where an applicant files an application for negotiating the revenue as non-income tax levied by the other contracting party, the Provincial Tax Authority that is responsible for levying internal revenue identical or similar with such tax is the tax authority accepting such application. Where there is no internal revenue that is identical or similar, the provincial SAT office is the tax authority accepting such application.Article 13 Where an applicant files an application according to Article 10 hereof for launching negotiation procedures and does not constitutes a tax resident of China, the Provincial Tax Authority at the place where the permanent residence of the applicant as an individual registers or the applicant as a legal person or other organization is established is the tax authority accepting such application.Article 14 Where an application for negotiation filed by an applicant according to this Chapter meets the following requirements, the tax authority shall accept the application:1. the applicant is a Chinese resident or national who may request fornegotiation according to Article 9 or 10 hereof;2. the time for filing the application does not exceed the time limit specified in the Tax Treaty;3. the matter subject to the application for negotiation is the violation of the Tax Treaty which has been committed or may be committed by the other contracting party;4. the fact and evidence provided by the applicant can prove or cannot reasonably eliminate the suspicion that the other contracting party violates the Tax Treaty; and5. the matter subject to the application for negotiation is not under the circumstances specified in Article 19 hereof.With regard to an application that does not meet all the requirements of the preceding paragraph, the tax authority may also decide to accept the application if the tax authority believes that it is necessary to negotiate as a result that serious double taxation is involved or the taxation rights and interests of China are damaged.Article 15 The Provincial Tax Authority accepting an application shall, within 15 working days, report the application to the SAT, and inform the applicant of the same and notify the competent tax authorities below the province level of the same.Article 16 Where an application does not meet the requirements for launching negotiation procedures due to such reasons as incomplete information submitted by the applicant, the Provincial Tax Authority may require the applicant to supplement the materials. Where the materials supplemented by the applicant still do not meet the requirements for launching negotiation procedures, the Provincial Tax Authority may refuse to accept the application, and inform the applicant in writing of the same.Where the applicant is dissatisfied with the acceptance refusal decision of the Provincial Tax Authority, the applicant may raise an objection (Appendix II, which needs to be provided in paper and electronic format) to the Provincial Tax Authority or the SAT within 15 working days upon receipt of the written notice. After receiving the objection, the Provincial Tax Authority shall, within five working days, report the materials of the applicant with the opinion and basis of the Provincial Tax Authority to the SAT.Article 17 After receiving the application reported by the Provincial Tax Authority, the SAT shall, within 20 working days, handle the application according to the following circumstances:1. if the application meets the requirements for launching negotiation procedures, the SAT decides to launch negotiation procedures and informs the Provincial Tax Authority accepting the application of the same, and the Provincial Tax Authority shall inform the applicant of the same;2. if the application exceeds the time limit specified in the Tax Treaty, or there is obvious lack of fact or legal basis in the application of the applicant, or any other circumstance that does not meet the requirements for negotiation occurs, the SAT refuses to launch negotiation procedures and informs in writing the Provincial Tax Authority accepting the application of the same, and the Provincial Tax Authority shall inform the applicant of the same; and3. if the application does not meet the requirements for launching negotiation procedures due to such reasons as incomplete information submitted by the applicant, the SAT requires, through the Provincial Tax Authority acceptingthe application, the applicant to supplement the materials or state the case. After the applicant makes the supplementation or statement, the application is to be handled according to the preceding two items.Article 18 After the SAT launches negotiation procedures, it may, through the Provincial Tax Authority accepting the application, require the applicant to further supplement materials or state the case, and the applicant shall, within the period specified, submit the supplemented materials or statement and ensure the authenticity and completeness of the materials.In the emergency case, the SAT may directly contact the applicant.Article 19 Under any of the following circumstances, the SAT may decide to terminate negotiation procedures, and inform the Provincial Tax Authority in writing of the same, and the Provincial Tax Authority shall inform the applicant of the same:1. the applicant intentionally conceals important fact, or provides the materials containing false information;2. the applicant refuses to provide necessary materials relating to the case as required by the tax authority;3. relevant fact or the stand of the applicant fails to be proved and negotiation procedures fail to proceed as a result that the applicant and the tax authority cannot obtain necessary evidence due to various reasons;4. the competent authority of the other contracting party unilaterally refuses or terminates negotiation procedures; and5. negotiation procedures fail to proceed or to achieve expected goals.Article 20 Before the competent authorities of two countries reach an agreement, the applicant may withdraw the application for negotiation in writing. Where the applicant withdraws the application or refuses to accept the negotiation result agreed by the competent authorities of both contracting parties, the tax authority shall no longer accept the application filed based on the same fact and reason.Article 21 With regard to negotiation result, the SAT shall inform in writing the Provincial Tax Authority accepting the application of the same, and the Provincial Tax Authority shall inform the applicant of the same.Chapter III Negotiation Procedures Launched upon Request by the Competent Authority of the Other Contracting PartyArticle 22 With regard to the scope of negotiation requests from the competent authority of the other contracting party which are accepted by the SAT, Article 9 or 10 hereof applies mutatis mutandis.Article 23 Under any of the following circumstances, the SAT may refuse the request from the competent authority of the other contracting party for launching negotiation procedures, or require the competent authority of the other contracting party to supplement the materials:1. the matter subject to the negotiation request does not fall within the applicable scope of the Tax Treaty;2. the application for negotiation filed by a taxpayer exceeds the time limit specified in the Tax Treaty;3. the request from the competent authority of the other contracting party obviously lacks fact or legal basis; and4. the fact and materials provided by the competent authority of the other contracting party is incomplete or unclear, causing the tax authority to fail to conduct the investigation or verification;Where the request is under any or more of the circumstances specified in the preceding paragraph, but the SAT believes that such request is beneficial to avoiding double taxation, maintaining the taxation rights and interests of China or promoting economic cooperation, the SAT still may decide to accept a request from the other contracting party for launching negotiation procedures.Article 24 After receiving the letter from the other contracting party regarding the launch of negotiation procedures, the SAT ascertains the fact, decides to whether or not to approve the launch of negotiation procedures, and gives a written reply to the other party. Where, before deciding to whether or not to approve the launch of negotiation procedures, the SAT believes that it is necessary to solicit the opinion from the relevant Provincial Tax Authority, the SAT may inform the Provincial Tax Authority of relevant information and requirements, and the Provincial Tax Authority shall give a reply within the time limit specified by the SAT.Article 25 Where the relevant tax authority has not made any handling decision when the SAT receives the request from the competent authority of the other contracting party for launching negotiation procedures, the SAT shall inform the relevant tax authority of the information on the launch of negotiation procedures by the other contracting party. Negotiation procedures do not affect the investigation and handling of relevant cases conducted by the relevant tax authority, unless the SAT believes that it is necessary to cease such investigation or handling.Article 26 The enforcement of any decision of a tax authority that has become effective does not cease during the proceeding of negotiation procedures, unless the tax authority or the SAT believes that it is necessary to cease such enforcement.Article 27 During the negotiation, if the competent authority of the other contracting party withdraws the negotiation request or negotiation procedures fail to proceed due to any other circumstance, the SAT may terminate negotiation procedures.Article 28 After deciding to launch negotiation procedures, the SAT may, if necessary, transmit the basic information, main evidence, etc. of the case involved in the negotiation request filed by the competent authority of the other contracting party to the relevant Provincial Tax Authority, and require it to complete the verification within the time limit specified.Article 29 The Provincial Tax Authority accepting the assignment shall organize dedicated persons to verify the case, and report the verification result in the form of official document to the SAT within the specified time limit. Where a complicated or major case fails to be verified within the time limit, an application for extending the time limit shall be filed with the SAT within five working days prior to the deadline for the verification, and the time limit for reporting the verification result may, upon approval by the SAT, be extended appropriately for not more than one month.Article 30 Where the Provincial Tax Authority accepting the assignment believes that the verification of the case submitted by the competent authority of the other contracting party requires the other party to supplement the materials or to further state one matter, the Provincial Tax Authority shall put forward such requirement to the SAT in a timely manner. Where the SAT approves the requirement for the competent authority of the other contracting party to supplement the materials, the period for waiting for the reply from the other party is not included in the verification time. Where the competent authority of the other contracting party changes its stand or files a new request in its reply, the verification time is to be recalculated.Article 31 The verification result reported by the Provincial Tax Authority shall include the process of investigation of the case, the view points, factual basis and legal basis of the case involved, and other contents.Chapter IV Negotiation Procedures Launched upon Initiative Request by SAT to the Other Contracting PartyArticle 32 The SAT may initiatively file a negotiation request with the competent authority of the other contracting party under the following circumstances:1. the case or matter previously agreed through negotiation contains any error, or new situation needs to be treated as change;2. an agreement needs to be reached on the interpretation of one issue in the Tax Treaty and relevant application procedures; and3. the SAT believes that it is necessary to negotiate other issue concerning the application of the Tax Treaty with the competent authority of the other contracting party.Article 33 Where a tax authority below the province level discovers the circumstances specified in Article 32 hereof in applying the Tax Treaty, and believes that it is necessary to file a negotiation request with the competent authority of the other contracting party, such request shall be reported to the SAT level by level.Chapter V Enforcement of the Agreement and Legal LiabilityArticle 34 Where the competent authorities of both parties reach an agreement through negotiation, the case is to be handled according to different circumstances:1. where both parties reach an agreement on the interpretation of one article, or the understanding of one matter, under the treaty, the SAT shall release the result in the form of announcement; and2. where both parties reach an agreement on the handling of a specific case and such agreement needs to be enforced by the tax authority involved in the case, the SAT shall notify the relevant tax authority in writing of the result.Article 35 Where a case on which an agreement is reached by the competent authorities of both parties through negotiation involves tax refund or other treatment of a tax authority of China, the relevant tax authority shall enforce the agreement within three months upon receipt of the notice and report the same to the SAT.Article 36 Where a taxpayer, withholding agent, or agent practices fraud inthe verification of a negotiation case by a tax authority, or commits any other illegal act, the tax authority shall handle the case according to the Law on the Administration of Tax Levying and other relevant provisions.Article 37 Where the Provincial Tax Authority is under any of the following circumstances during the implementation of negotiation procedures, the SAT shall, in addition to issuing documents to urge the handling thereof or pressing an additional verification or a new verification, circulate a notice on such circumstance according to the actual situation:1. the negotiation request from a Chinese resident (national) fails to be accepted according to the specified procedures or to be submitted to the SAT within the specified time limit;2. the report on the verification of a negotiation case fails to be submitted within the specified time limit;3. the verification report submitted contains incomplete information or incorrect data, which cannot meet the need of the SAT to give reply to foreign countries; and4. the agreement reached through negotiation fails to be enforced within the specified time limit.Chapter VI Supplementary ProvisionsArticle 38 Where an applicant files an application for negotiation procedures with the Provincial Tax Authority according to Article 7 hereof, the materials completed or submitted shall be made in Chinese. Where the relevant original copies of materials are made in a foreign language and the tax authority requires, according to the relevant provisions, such original copies to be translated into Chinese, the applicant shall translate the materials into Chinese as required by the tax authority.Article 39 The implementing measures for negotiation procedures of special tax adjustment are separately specified.Article 40 The SAT is responsible for the interpretation of these Measures.Article 41 These Measures become effective as of November 1, 2013. The Circular of the State Administration of Taxation on Printing and Releasing the Tentative Provisional Measures for Applications by Chinese Residents (Nationals) for Launching Tax Negotiation Procedures (Guo Shui Fa [2005] No. 115) shall be repealed simultaneously.Any negotiation cases which, before the implementation of these Measures, have been accepted according to the document (Guo Shui Fa [2005] No. 115) but have not been closed are subject to these Measures.LexisNexis-法律法规/LegislationAnnouncement of the State Administration of Taxation on Promulgating the Implementing Measures for Tax Treaty Negotiation Procedureshttps:///law/law-english-1-2167095.html2013 LexisNexis, a division of Reed Elsevier Inc. All rights reserved.。

税务专业英语常用词汇整理随着全球经济的发展和国际贸易的增加，税务专业英语的重要性日益凸显。

无论是从事税务工作的专业人士，还是对税务有兴趣的学习者，掌握一些常用的税务专业英语词汇是必不可少的。

本文将整理一些常用的税务专业英语词汇，帮助读者更好地理解和运用。

一、税收类型(Types of Taxes)1. Income Tax - 所得税2. Value Added Tax (VAT) - 增值税3. Corporate Tax - 企业所得税4. Sales Tax - 销售税5. Property Tax - 房产税6. Excise Tax - 特别消费税7. Customs Duty - 关税8. Gift Tax - 赠与税9. Inheritance Tax - 遗产税10. Payroll Tax - 工资税二、税务部门(Tax Authorities)1. Tax Administration - 税务管理机构2. Internal Revenue Service (IRS) - 美国国内税务局3. Her Majesty's Revenue and Customs (HMRC) - 英国国家税务和海关总署4. State Tax Department - 州税务部门5. Tax Inspectorate - 税务检查机构6. Tax Court - 税务法院三、纳税申报(Tax Filing)1. Tax Return - 纳税申报表2. Taxpayer Identification Number (TIN) - 纳税人识别号3. Taxable Income - 应税收入4. Deductions - 扣除项5. Tax Exemptions - 免税额6. Tax Refund - 税款退还7. Tax Evasion - 逃税8. Tax Avoidance - 避税四、税务审计(Tax Auditing)1. Tax Audit - 税务审计2. Audit Trail - 审计轨迹3. Tax Compliance - 税务合规4. Taxpayer's Rights - 纳税人权益5. Tax Assessment - 税务评估6. Tax Penalty - 税务罚款7. Tax Fraud - 税务欺诈五、国际税务(International Taxation)1. Double Taxation - 双重征税2. Tax Treaty - 税收协定3. Transfer Pricing - 转让定价4. Base Erosion and Profit Shifting (BEPS) - 基地侵蚀和利润转移5. Controlled Foreign Corporation (CFC) - 受控外国公司6. Permanent Establishment (PE) - 永久机构7. Thin Capitalization - 薄资本化六、税务报告(Tax Reporting)1. Financial Statements - 财务报表2. Tax Provision - 税务准备3. Taxable Year - 纳税年度4. Taxable Period - 纳税期间5. Taxable Event - 应税事件6. Withholding Tax - 预扣税7. Taxable Gain - 应税收益8. Tax Loss - 税务损失七、税务筹划(Tax Planning)1. Tax Incentives - 税收激励措施2. Tax Credits - 税收抵免3. Tax Shelters - 避税港4. Offshore Tax Planning - 离岸税务筹划5. Tax Optimization - 税务优化6. Tax Haven - 避税天堂八、税务法律(Tax Laws)1. Tax Code - 税法典2. Tax Regulations - 税法规定3. Tax Treaties - 税收协定4. Tax Court Rulings - 税务法院裁决5. Tax Dispute Resolution - 税务争议解决结语：以上是一些常用的税务专业英语词汇，涵盖了税收类型、税务部门、纳税申报、税务审计、国际税务、税务报告、税务筹划和税务法律等方面。

International Business Law TermsA Note on the Incoterms（国际贸易术语通则解释）Absolute Advantage(亚当.斯密的绝对优势理论)Acceptance with Modifications（对邀约做出修改、变更的承诺）Acceptance（承诺/受盘）Act of State Doctrine（国家行为主义）Act of the Parties （当事人的行为）Administrative Management （经营管理）Advising and Confirming Letters of Credit（信用证的通知和确认）Agent for International Settlements（国际结算代理人）Agreement of the Parties（协议选择原则）Agriculture（农业协定）Alternative Dispute Resolution （ADR解决方式）Anticipatory Breach in Common Law （普通法上预期违约）Antidumping Authority（反倾销机构）Applicability of the CISG (CISG的适用范围)Application of Home State Labor Laws Extraterritorially（内国劳工法律域外适用）Applying for a Letter of Credit（信用证的申请）Approval of Foreign Investment Applications（外国投资申请的批准）Arbitrage（套汇）Arbitration Agreement and Arbitration Clauses （仲裁协议和合同中的仲裁条款）Arbitration Tribunals（仲裁机构）Artistic Property Agreements（保护文学艺术作品的协定）Artistic Property Agreements（文学艺术品产权协定）Assignment（合同权利转让）Attorney-General（法律总顾问）Automatic Dissolution （自动散伙）Average Clauses（海损条款）Avoidance（解除）Bank Deposits（银行储蓄）Bases of Income Taxation（所得税的征税依据/基础）Battle of the Forms（形式上的分歧／冲突）Bills of Lading （提单）Branch Banking（银行的分支机构）Business Form and Registered Capital （企业形式和注册资本）Business Forms（商业组织形式）Buyer's Remedies（买方可以采取的救济措施）Carriage of Goods by Air（航空货物运输）Carriage of Goods by Sea and Marine Cargo Insurance（海上货物运输及其保险）Carrier's Duties under a Bill of Lading（在提单运输方式下承运人的责任/义务）Carrier's Immunities（承运人责任/义务的豁免）Cartels (企业联合/卡特尔)Categories of Investment Projects （外国投资的项目类别）Charterparties （租船合同）Charterparties by Demise （光船出租合同）China's Fundamental Policies for Encouraging Foreign Investments （中国大陆鼓励外国投资的基本政策）Choosing the Governing Law（准据法的选择）CIF (cost, insurance and freight) (port of destination) （ＣＩＦ成本＼保险费加运费付至指定的目的港）Civil Law (民法法系)Clearance and Settlement Procedures（交换和转让程序）Collection of Documentary Bills Through Banks（银行跟单托收）Commercial Arbitration （国际商事仲裁）Commodity Arrangements（初级产品/农产品安排）Common Enterprise Liability（企业的一般责任）Common Law (普通法系)Common Procedures in Handling Bills of Exchange （汇票处理的一般程序）Common Stock （股票）Company Taxpayers（公司/法人企业纳税人）Comparative Advantage(大卫.李嘉图的比较优势理论)Comparison of Municipal Legal Systems(内国法系的比较研究)Compensation for Winding up （清算补偿）Comprehensive Agreements （综合性的协定）Compulsory Licenses（强制许可）Computation of Income（收入计算）Conformity of Goods（与合同约定相符合的货物）Consent to the Jurisdiction of the Host State（给予东道国管辖权的许可/同意）Consideration in Common Law（英美法上的对价）Contemporary International Trade Law（当代国际贸易法）Contract Law for the International Sale of Goods（国际货物销售合同法）Contract Liability of the Agent （代理人的合同义务）Contract Liability of the Principal （委托人的合同义务）Contractual Issues Excluded from the Coverage of CISG（排除在CISG适用范围之外的合同问题）Copyrights （著作权/版权）Council for Trade-Related Aspects of Intellectual Property Rights（与知识产权有关的理事会）Coverage of Tax Treaties（税收条约的覆盖范围）Creation of Agency （代理创立）Creditors of Partners（合伙人的债权人）Currency Crises: The Role of Monetary Policy（金融危机：货币政策的作用与地位）Currency Exchange Obligations of IMF Member States（国际货币基金组织成员国在外汇交易中的义务）Currency Exchange（外汇交易）Currency Support（资金/财政援助）Custom（习惯）Customs Valuation（海关估价协定）Debt Securities （债券）Decision Making within the WTO（WTO内部决定作出机制）Deficiencies in the GATT 1947 Dispute Process （关税及贸易总协定1947争端解决程序的不足）Definite Sum of Money or Monetary Unit of Account（确定货币的总额或者计价的货币单位）Definition and Special Features（定义和特征）Delayed Bills of Lading（提单迟延）Denial of Justice（司法不公）Development Banks （发展银行）Direct Effect（直接效力）Direct Exporting(直接出口)Directors' and Officer's Duties to the Corporation（董事和经理/首席执行官对公司的义务）Dispute Settlement（争端的解决）Dissolution by Agreement （协议解散）Dissolution by Court Order （依法院令状散伙）Dissolution of the Partnership （散伙）Distribution of Earnings and Recovery of Investments （收入分配和投资回收）Distribution to Shareholders （红利分配权）Doctrine of Imputability (归责原则)Documentary Formalities（文本格式要求）Double Taxation Provision（双重征税的规定）Double Taxation（双重征税）Duress （胁迫行为）Duties of Agent and Principal （代理人和委托人的义务）Duties of Agent to Principal （委托人的义务）Duties of Principal to Agent （代理人、的义务）Duty of Care in Partnership Business（对合伙事务尽心看护义务）Duty of Loyalty and Good Faith （忠诚和诚信义务）Effectiveness of an Offer（邀约/发盘的效力）Employment Laws in the European Union（欧洲联盟雇佣/劳工法）Employment Standards of the Organization for Economic Cooperation and Development（经济合作与发展组织雇佣/劳工标准）Enforcement of Exchange Control Regulations of IMF Member States（国际货币基金组织成员国对外汇交易管理规则的履行）Enforcement of Foreign Arbitral Awards in the People's Republic of China （在中华人民共和国境内外国仲裁裁决的执行）Enforcement of Foreign Judgment （外国法院判决的执行）Enforcement of Partnership Rights and Liabilities（执行合伙事务的权利和责任）Enforcement of Securities Regulations Internationally（国际证券规则的执行）Environmental Regulation（环境规则）Escape Clause（免责条款）Euro-currency Deposits（欧洲货币储蓄）European Communities - Regime for the Importation, Sale, and Distribution of Bananas（欧洲共同体对于香蕉的进口、销售和分销的管理）European Union Law on Trade in Services（欧洲联盟关于服务贸易的法律）Exceptio non Adimpleti Contractus in Civil Law （大陆法上履行契约之抗辩权）Exceptions（例外）Exclusive Licenses（独占许可）Excuses for Non-performance （不履行的免责）Excuses for Nonperformance（不履行合同的抗辩/借口）Exemptions for New Members from IMF Member State Currency Exchange Obligations（国际货币基金组织新成员国在外汇交易中义务的免除）Export Restrictions (出口限制)Exporting(出口)Expropriation（征收）Extraterritorial Application of U. S. Securities Laws（美国证券法域外的适用问题）Failure to Exhaust remedies（没有用尽法律救济）Fault and Causation（过错和因果关系）Finance Ministry（财政部）Finance of International Trade(国际贸易的结算/支付)Financing Foreign Trade（对外贸易的价金支付）FOB (free on hoard) (port of shipment)（ＦＯＢ装运港船上交货）Force Majeure Clauses （不可抗力条款）Foreign Investment Guarantees（外国投资的担保）Foreign Investment Laws and Codes（外国投资法）Formal and Informal Application Process（正式和非正式申请程序）Formation of the Contract（合同的成立）Forsed Endorsements（虚假背书）Fraud Exception in Letters of Credit Transaction (信用证交易的欺诈例外)Frauds on Bills of Lading（提单欺诈）Fraudulent Misrepresentation（受欺诈的误解）Free Zones（保税区/自由贸易区）Fundamental Breach（根本违约）GATS Schedules of Specific Commitments（服务贸易总协定减让表中的特别承诺）General Agreement on Trade in Services (服务贸易总协定)General Requirements and Rights of the Holder in Due Course（票据持有人的一般要求和权利）General Standards of Performance（履行的一般标准）Geographic Limitations（地区限制）Government Controls over Trade (政府对贸易的管制)Government Guarantees（政府担保）Governmental Interest（政府利益原则）Governmental Sources of Capital（官方资金）Grant Back Provisions（回授的规定）Home state Regulation of Multinational Enterprises（本国对跨国企业的管理）Host State Regulation of Multinational Enterprises（东道国对跨国企业的管理）Illegality and Incompetency（行为不合法性与主体不适当资格的认定）IMF "Conditionality"(国际货币基金组织的制约性)IMF Facilities（国际货币基金组织的机制）IMF Operations（国际货币基金组织的运作）IMF Quotas（国际货币基金的份额）Immunities of States from the Jurisdiction of Municipal Courts（国家豁免于内国法院的管辖权）Import-Licensing Procedures（进口许可证程序协定）Income Categories（收入分类）Income Tax Rates（所得税税率）Income Taxes（所得税）Independence Principles and Rule of Strict Compliance （信用证独立原则和单证严格相符规则）Indirect Exporting(间接出口)Industrial Property Agreements （保护工业产权的协定）Innocent Misrepresentation（因无知的误解）Inquiry（调查）Insider Trading Regulations（内幕交易规则）Insurance Cover （保险范围）Integration of Company and Personal Income Taxes（公司和个人所得税的征收）Intellectual Property Right Law （知识产权法）International Center for the Settlement of Investment Disputes （解决投资争端国际中心）International Commercial Dispute Settlement （国际商事争端的解决）International Court of Justice （海牙联合国国际法院）International Factoring （国际保理）International Franchising(国际特许经营权)International Labor Standards（国际劳工标准）International Licensing Agreement(国际许可证协议)International Licensing Agreements （国际许可证协定）International Model Law(国际示范法)International Organizations(国际组织)International Persons（国际法主体）International Rules for the Interpretation of Trade Terms(国际贸易术语解释通则) International Trade Customs and Usages(国际贸易惯例和习惯)International Treaties and Conventions(国际条约和公约)International Tribunals （国际法庭）Interpreting of the CISG (CISG的解释)Invitation Offer （要约邀请／要约引诱／询盘）Involuntary Dissolution （非自愿解散）Issuance of Securities（证券发行）Jurisdiction and Venue （管辖权和法院地）Jurisdiction in Civil Cases（民事案件的管辖权）Jurisdiction in Criminal Cases（刑事案件的管辖权）Know-how （技术秘密/专有技术）Lack of Genuine Link（缺乏真实的联系）Lack of Nationality（无国籍）Lack of Standing（身份不明）Law Applicable to Letters of Credit （调整信用证的法律）Law of Foreign Investment Enterprises of China （中国的外商投资企业法）Law of the People's Republic of China on Chinese Foreign Contractual Joint Ventures（中华人民共和国中外合作企业法）Law of the People's Republic of China on Chinese Foreign Equity Joint Ventures （中华人民共和国中外合资企业法）Law of the People's Republic of China on Foreign Capital Enterprises（中华人民共和国外资企业法）Legal Characteristics （定义和法律特征）Legal Structure of the WTO （世界贸易组织的法律框架）Legal System of International Business(国际商事的法律体系)Letters of Credit (L/C)（信用证）Liabilities of Makers, Drawers, Drawees, Endorsers and Accommodation Parties（票据制作人、出票人、付款人、背书人、代发人/担保人的责任）Liability for Environmental Damage（环境损害责任）Liability Limits（承运人责任/义务的限制）Licensing Regulations（许可证制度）Limitations on Foreign Equity（外国投资的资金比例限制）Limitations on the Excuses That Drawers and Makers Can Use to Avoid Paying Off a Bill or Note 661 （票据制作人、出票人拒绝付款借口的限制）Liquidated Damages （约定的损害赔偿金）Liquidation （清算）Maintaining Monetary Value（维护币值稳定）精选文库Major Principles of GATT 1994（关税及贸易总协定1947的主要原则）Marine Insurance Policies and Certificates （海运保险单和证书）Maritime Insurance（海运保险）Maritime Liens （留置权）Means of Delivery（根据交付方式）Mediation（调停/调解）Membership（成员）Memorandums of Understanding（谅解备忘录）Methods of Investment Contribution（出资方式）Mini-trial （模拟审判方式）Miscellaneous Taxes（混杂的，各种各样的税）Misrepresentation（误解）Mixed Sales（混合销售）Modification of Foreign In vestment Agreements（外国投资协议的修改）Money and Banking(货币与金融)Monopoly Control Authority (反垄断机构)Most Significant Relationship（最密切联系原则）Most-favored-nation Treatment （最惠国待遇原则）Movement of Workers（劳工流动）Multilateral Investment Guaranty Programs（多边投资担保计划／安排）Multilateral Trade Agreements（多边贸易协定）Multilateral Trade Negotiations （多边贸易谈判）Multinational Enterprise（跨国企业）Municipal Courts（国内法院的实践）Municipal Legal Systems（内国法系）National Foreign Investment Policies（内国的外国投资政策）National Investment Guarantee Programs（内国／国家投资担保计划／安排）National Law(国内法)National Monetary Systems（国内金融/货币体系）National Treatment （国民待遇原则）Nationality Principle（国籍原则）Negligent (innocent) Misrepresentation（因疏忽的误解）Negotiability of Bills and Negotiability of Notes（可流通的汇票和可流通的本票）Negotiation (谈判，议付)Noncompetition Clauses（限制竞争条款）Nondiscrimination（非歧视原则）Nonimputable Acts（免责行为）Nontariff Barriers to Trade(非关税贸易壁垒)Nonwrongful Dissolution （非不法原因散伙）Objections（异议）Obligations of the Parties （当事人各方的义务）Obligations of the Seller and the Buyer （买卖双方的合同义务）Offer （要约／发盘）Operation of Law （法律的原因而终止）Operational Reviews（营业审查）Opting In and Out（加入和退出）Organization of the IMF（国际货币基金组织的机构）Organizations Affiliated with the United Nations(联合国的相关组织)Overseas Private Investment Corporation（海外私人投资公司的案件）Parent Company（母公司）Passing of Property （产权的转移）Passing of Risk （风险的转移）Patents （专利权）Payable on Demand or at a Definite Time（付款要求或者在指定的付款时间）Payment of the Price（支付价款）Penalties for Noncompliance（对于不遵守法规的处罚）Perils and Losses（保险危险和损失）Persons Immune from Taxation（个人所得税的免除）Piercing the Corporate Veil（普通法上揭开公司的面纱/大陆法上公司人格否认原则）Place for Delivery（交付的地点）Post -Termination Relationship（代理终止后的有关问题）Powers during Winding up （合伙人在清算过程中的权力/权利）Practices and Usages（交易习惯和商业惯例）Preemption（先买权/优先权）Preshipment Inspection（装运前检验协定）Price-Fixing（定价）Private Insurers（私人／商业保险）Private Sources of Capital（私人资金）Products Liability Laws（产品质量法）Promissory Notes（本票）Promoter of International Monetary Cooperation（国际金融合作的促进者）Promoters（公司的发起人）Protection of Natural Resources（自然资源的保护）Protection of Subsidiaries（分支机构的保护制度）Protection of Workers' Rights by the Council of Europe（欧洲理事会关于劳工权利的保护）Protection through Tariffs（关税保护）Proving Foreign Law（外国法的查明）Provisions Governing Trade in Services in the North American Free Trade Agreement （北美自由贸易区协定中关于服务贸易的规定）Quality Controls（质量控制）Quantity and Field-of-Use Restrictions（对数量和使用领域的限制）Recognition and Enforcement of Awards （仲裁裁决的承认和执行）Recognition of Foreign Judgments（外国裁决的承认）Refusal to Exercise Jurisdiction（拒绝执行管辖权）Regional and International Development Agencies（区域性和国际性发展机构）Regional Integration（区域联合）Regional Intergovernmental Regulations on Labor（区域性政府间关于劳工的规定）Regional Intergovernmental Regulations on Trade in Services（关于服务贸易的区域性政府间管理规则）Regional Monetary Systems（区域性金融体系）Regulation of Foreign Workers（外籍员工的的管理规定）Regulation of Pollution（防止污染规则）Relief（救济、赔偿）Remedies Available to Both Buyers and Sellers（买卖双方都可以采取的救济措施）Remedies for Breach of Contract（违反合同的救济）Requests for Specific Performance（要求继续/特定履行）Residency Principle（居住地原则）Restrictions on Research and Development（对技术研究和发展的限制）Restrictions That Apply after the Expiration of Intellectual Property Rights（知识产权保护期满后应用的限制）Restrictions That Apply after the Expiration of the Licensing Agreement（知识产权使用许可合同期满后应用的限制）Right to Compensation （主张赔偿的权利）Rights and Duties （权利与义务）Rights and Responsibilities of Beneficiaries（收款人/收益人的权利与义务）Rights and Responsibilities of the Account Party（付款人/信用证帐户申请人的权利与义务）Rules of Origin（原产地规则）Rules of Private International Law（国际私法规则）Safeguards（保障措施协定）Sanitary and PhytosanitaryMeasures（卫生与植物卫生措施协定）Scope and Coverage of GATT 1947 and GATT 1994 （关税及贸易总协定1947和1994文本的调整范围）Screening Foreign Investment Applications（对外国投资申请的筛选/审查）Sectoral Limitations（行业/部门限制）Securities and Exchange Commission（证券交易委员会）Securities Exchanges （证券交易所）Securities Regulations（证券规章）Seller's Obligations（卖方的义务）Seller's Remedies（卖方可以采取的救济措施）Settlement of Disputes between ILO Member States（国际劳工组织成员国之间争端的解决）Settlement of Disputes between Intergovernmental Organizations and Their Employees （政府间国际组织与它的雇员之间争端的解决）Settlement of Disputes in International Tribunals（在国际法庭解决争端）Settlement of Disputes in Municipal Courts（内国法院的争端解决途径）Settlement of Disputes through Diplomacy（通过外交途径解决争端）Settlement of Disputes through Municipal Courts （通过内国法院解决国际商事争端）Shareholders' Inspection and Information Rights（股东的监督和知情权）Shareholders' Lawsuits （股东的诉权）Shareholders' Meetings（股东会议/大会）Shareholders' Rights and Liabilities （股东的权利和责任）Sharp Practices （欺诈行为）Signed by the Maker or Drawer（票据制作人或者出票人签名）Source Principle（税收发生来源原则）Sources of Corporate Financing （公司资本的来源）Sources of Foreign Investment Law of China （中国外国投资法的渊源）Sources of International Business Law(国际商法的渊源)Sources of International Law（国际法的渊源）Sources of Investment （投资范围）Sovereign or State Immunity（国家主权豁免）Specialization(国际分工专门化)Standard of Care(给予外国人的待遇/关照标准)Start-Up Standards（设立标准）State Responsibility（国家责任）Statements and Conduct of the Parties（当事人的陈述和行为）Statutory Choice-of-Law Provisions （强制选择条款）Structure of the WTO（WTO的组织结构）Subordinate Business Structures（商业分支机构）Subsidies and Countervailing Measures（补贴与反补贴措施协定）Supervision of Foreign Investment（外国投资的监管）Supreme Court Decision（最高法院的裁决）Systems for Relief from Double Taxation（避免双重征税的救济体制）Takeover Regulations（接管/收购规则）Taking Delivery（接受交付）Tariff-based Import Restriction （约束进口关税）Tariffs(关税)Tax Avoidance（避税）Tax Evasion（逃税）Tax Incentives (税收激励)Tax Sparing（节税）Tax Treaties（税收条约）Taxation（税收）Taxpayers（纳税人）Technical Barriers to Trade（贸易的技术壁垒）Technology Transfer(技术转让)Termination of an Agency （代理的终止）Termination of Corporations （公司的终止）Territorial Restrictions（地区限制）Textiles and Clothing（纺织品和服装协定）The Acceptance（承诺／受盘）The Administrative Discretion of Screening Authorities（筛选/监管机构的管理权）The Anglo-American Common Law System(普通法系或者英美法系)The Applicable Procedure Law （应用的程序法）The Applicable Substantive Law（应用的实体法）The Bank for International Settlements（巴塞尔国际清算银行）The Bill of Exchange（汇票）The Board of Directors （董事会）The Bretton Woods System（布雷敦森林体系）The Business Form（商业组织形式）The Buyer's Right to Avoid the Contract（买方解除合同的权利）The Central Bank（中央银行）The Choice of Money（货币的选择）The Convention on Insider Trading（内幕交易的公约）The Drafting of the CISG(CISG的起草)the Economic Globalization （经济全球化）The Final Act Embodying the Results of the Uruguay Round of Multilateral Trade Negotiations（乌拉圭回合多边贸易谈判结果的最后文本）The Foreign Exchange Market（外汇交易市场）The Founding of GATT（关税及贸易总协定的成立）The Framework Agreement（协定的框架）The General Agreement on Tariffs and Trade（关税及贸易总协定）The Importance of the Separate Legal Identity of Juridical Entities（跨国企业作为拥有独立法律地位的实体之重要性）The Interbank Deposit Market（银行间的储蓄市场）The International Labor Organization（国际劳工组织）The International Monetary Fund（国际货币基金组织）The International Standard(国际待遇/标准)The International Transfer of Intellectual Property（工业产权的国际转让）The Islamic Law System （伊斯兰法系）The Law Governing Bills of Exchange （调整汇票的法律制度）The Law of Agency （国际商事代理法）The Making of International Law （国际法的构成）The National Standard(国民待遇/标准)The Negotiation and Transfer of Bills and Notes（票据权利的转让和背书转让）The Obligations of Banks（银行的义务/责任）The Principal Characteristics（基本特征）The Role of Banks in Collecting and Paying Negotiable Instruments（银行在可流通票据的托收和付款中的角色）The Roman-Germanic Civil Law System(大陆法系或者罗马日耳曼法系)The Scope of International Law in Actual Practice （实践中国际法的范围）The Subordinate Structure（分支结构）The Transfer of Money（货币转移）The Turning Over of Documents（交付与货物有关的单证）The Uruguay Round（乌拉圭回合）The Value of Money（币值）The World Trade Organization (WTO) （世界贸易组织）The WTO Agreement （WTO协定）Third Party Relations of the Principal and the Agent （与委托人和代理人有关的第三人）Third-Party Claims and Personal Injuries（第三方的权利和人身伤害）Third-Party Rights (Himalaya Clause)（第三方的权利----喜玛拉亚条款）Time Charterparties （定期租船合同）Time for Delivery （交付的时间）Time Limitations（时效）Trade Barriers （贸易壁垒）Trade in Goods(货物贸易)Trade Liberalization Through Cooperation （通过合作实现贸易自由化）Trade Policy Review（贸易政策评审机制）Trade Terms（贸易术语）Trademarks（商标权）Trade-Related Investment Measures（与贸易有关的投资措施协定）Trading in Securities （证券交易）Transactions Covered in CISG（CISG适用的交易范围）Transnational Organized Labor（有组织的跨境服务的劳工）Transparency(透明度)Treaties and Conventions（条约和公约）Trial Court Decision（初等法院的裁决）Turnover Taxes（流转/交易税）Tying Clauses（搭售条款）Unconditional Promise or Order to Pay（无条件的付款承诺和要求）Unfair Competition Laws（不正当竞争法）UNIDROIT Principles of International Commercial Contracts (PICC)(国际统一私法协会国际商事合同通则,简称PICC)精选文库United Nations Convention on Contracts for the International Sale of Goods (CISG)(联合国国际货物销售合同公约,简称CISG)Validity and Formation of International Sale of Contracts（国际货物销售合同的成立和效力）Visas（签证）Voyage Charterparties （航次租船合同）Waivers（让渡、放弃）Winding Up （合伙清算）World Intellectual Property Organization（世界知识产权组织）World Trade Organization Dispute Settlement Procedures（世界贸易组织争端解决机制）Wrongful Dissolution （不法原因散伙）WTO Antidumping Agreement （世界贸易组织反倾销协议）WTO Dispute Settlement Procedures（世界贸易组织的争端解决程序）-- 21。

EFFECTIVE TAX TREATIES与香港特别行政区 (HKSAR) 和澳门特别行政区 (MCSAR) 的安排序号Serial No.地区Region签署日期Signed on生效日期Effective from执行日期Applicable since1香港特别行政区HKSAR 2006.8.21 2006.12.8内地 (Mainland)：2007.1.1香港 (HKSAR)：2007.4.12澳门特别行政区MCSAR2003.12.27 2003.12.30 2004.1.1注：（1）截止2013年6月底，我国已对外正式签署99个避免双重征税协定，其中96个协定已生效，和香港、澳门两个特别行政区签署了税收安排。

（2）①中国政府于1985年6月10日、1987年6月8日先后与德意志联邦共和国、德意志民主共和国政府签订避免对所得和财产双重征税协定、避免对所得双重征税和防止偷漏税协定。

1990年10月3日，德意志联邦共和国与德意志民主共和国统一为德意志联邦共和国，中国政府1985年6月10日与德意志联邦共和国政府签订的避免对所得和财产双重征税协定继续适用于中国和统一以后的德意志联邦共和国。

②中国政府于1987年6月11日与捷克斯洛伐克社会主义共和国政府签订避免对所得双重征税和防止偷漏税协定。

1990年，捷克斯洛伐克社会主义共和国先后改国名为捷克斯洛伐克联邦共和国、捷克和斯洛伐克联邦共和国，上述协定继续适用。

1993年1月1日，捷克和斯洛伐克联邦共和国分解为捷克共和国和斯洛伐克共和国，上述协定继续适用于中国和上述两国。

2009年8月28日，中国政府与捷克共和国政府签订避免对所得双重征税和防止偷漏税协定，该协定适用于捷克共和国。

③中国政府于1988年12月2日与南斯拉夫社会主义联邦共和国议会联邦执行委员会（南斯拉夫政府）签订避免对所得和财产双重征税协定，后来南斯拉夫解体，据外交部告，该协定由解体后的各国继承，后来中国政府陆续与解体后的各国政府签订避免对所得和财产双重征税协定，仅有波斯尼亚和黑塞哥维那政府未单独签订，上述协定继续适用于中国和波斯尼亚和黑塞哥维那。

国际商法专业词汇中英文对照A Note on the Incoterms（国际贸易术语通则解释）Absolute Advantage(亚当.斯密的绝对优势理论)Acceptance with Modifications（对邀约做出修改、变更的承诺）Acceptance（承诺/受盘）Act of State Doctrine（国家行为主义）Act of the Parties （当事人的行为）Administrative Management （经营管理）Advising and Confirming Letters of Credit（信用证的通知和确认）Agent for International Settlements（国际结算代理人）Agreement of the Parties（协议选择原则）Agriculture（农业协定）Alternative Dispute Resolution （ADR解决方式）Anticipatory Breach in mon Law （普通法上预期违约）Antidumping Authority（反倾销机构）Applicability of the CISG(CISG的适用范围)Application of Home State Labor Laws Extraterritorially（内国劳工法律域外适用）Applying for a Letter of Credit（信用证的申请）Approval of Foreign Investment Applications（外国投资申请的批准）Arbitrage（套汇）Arbitration Agreement and Arbitration Clauses （仲裁协议和合同中的仲裁条款）Arbitration Tribunals（仲裁机构）Artistic Property Agreements（保护文学艺术作品的协定）Artistic Property Agreements（文学艺术品产权协定）Assignment（合同权利转让）Attorney-General（法律总顾问）Automatic Dissolution （自动散伙）Average Clauses（海损条款）Avoidance（解除）Bank Deposits（银行储蓄）Bases of Ine Taxation（所得税的征税依据/基础）Battle of the Forms（形式上的分歧／冲突）Bills of Lading（提单）Branch Banking（银行的分支机构）Business Form and Registered Capital （企业形式和注册资本）Business Forms（商业组织形式）Buyer's Remedies（买方可以采取的救济措施）Carriage of Goods by Air（航空货物运输）Carriage of Goods by Sea and Marine Cargo Insurance（海上货物运输及其保险）Carrier's Duties under a Bill of Lading（在提单运输方式下承运人的责任/义务）Carrier's Immunities（承运人责任/义务的豁免）Cartels (企业联合/卡特尔)Categories of Investment Projects （外国投资的项目类别）Charterparties （租船合同）Charterparties by Demise （光船出租合同）China'sFundamental Policies for Encouraging Foreign Investments （中国大陆鼓励外国投资的基本政策）Choosing the Governing Law（准据法的选择）CIF (cost, insurance and freight) (port of destination) （ＣＩＦ成本＼保险费加运费付至指定的目的港）Civil Law (民法法系)Clearance and Settlement Procedures（交换和转让程序）Collection of Documentary Bills Through Banks（银行跟单托收）mercial Arbitration （国际商事仲裁）modity Arrangements（初级产品/农产品安排）mon Enterprise Liability（企业的一般责任）mon Law (普通法系)mon Procedures in Handling Bills of Exchange （汇票处理的一般程序）mon Stock （股票）- -可修编.pany Taxpayers（公司/法人企业纳税人）parative Advantage(大卫.李嘉图的比较优势理论)parison of Municipal Legal Systems(内国法系的比较研究)pensation for Winding up （清算补偿）prehensive Agreements （综合性的协定）pulsory Licenses（强制许可）putation of Ine（收入计算）Conformity of Goods（与合同约定相符合的货物）Consent to the Jurisdiction of the Host State（给予东道国管辖权的许可/同意）Consideration in mon Law（英美法上的对价）Contemporary International Trade Law（当代国际贸易法）Contract Law for the International Sale of Goods（国际货物销售合同法）Contract Liability of the Agent （代理人的合同义务）Contract Liability of the Principal （委托人的合同义务）Contractual Issues Excluded from the Coverage of CISG（排除在CISG适用范围之外的合同问题）Copyrights （著作权/）Council for Trade-Related Aspects of Intellectual Property Rights（与知识产权有关的理事会）Coverage of Tax Treaties（税收条约的覆盖范围）Creation of Agency （代理创立）Creditors of Partners（合伙人的债权人）Currency Crises: The Role of Monetary Policy（金融危机：货币政策的作用与地位）Currency Exchange Obligations of IMF Member States（国际货币基金组织成员国在外汇交易中的义务）Currency Exchange（外汇交易）Currency Support（资金/财政援助）Custom（习惯）Customs Valuation（海关估价协定）Debt Securities （债券）Decision Making within the WTO（WTO内部决定作出机制）Deficiencies in the GATT 1947 Dispute Process （关税及贸易总协定1947争端解决程序的不足）Definite Sum of Money or Monetary Unit of Account（确定货币的总额或者计价的货币单位）Definition and Special Features（定义和特征）Delayed Bills of Lading（提单迟延）Denial of Justice（司法不公）Development Banks （发展银行）Direct Effect（直接效力）Direct Exporting(直接出口)Directors' and Officer's Duties to the Corporation（董事和经理/首席执行官对公司的义务）Dispute Settlement（争端的解决）Dissolution by Agreement（协议解散）Dissolution by Court Order （依法院令状散伙）Dissolution of the Partnership （散伙）Distribution of Earnings and Recovery of Investments（收入分配和投资回收）Distribution to Shareholders （红利分配权）Doctrine of Imputability (归责原则)Documentary Formalities（文本格式要求）Double Taxation Provision（双重征税的规定）Double Taxation（双重征税）Duress （胁迫行为）Duties of Agent and Principal （代理人和委托人的义务）Duties of Agent to Principal （委托人的义务）Duties of Principal to Agent （代理人、的义务）Duty of Care in Partnership Business（对合伙事务尽心看护义务）Duty of Loyalty and Good Faith （忠诚和诚信义务）Effectiveness of an Offer（邀约/发盘的效力）- -可修编.Employment Laws in the European Union（欧洲联盟雇佣/劳工法）Employment Standards of the Organization for Economic Cooperation and Development （经济合作与发展组织雇佣/劳工标准）Enforcement of Exchange Control Regulations of IMF Member States（国际货币基金组织成员国对外汇交易管理规则的履行）Enforcement of Foreign Arbitral Awards in the People's Republic of China （在中华人民XX国境内外国仲裁裁决的执行）Enforcement of Foreign Judgment （外国法院判决的执行）Enforcement of Partnership Rights and Liabilities（执行合伙事务的权利和责任）Enforcement of Securities Regulations Internationally（国际证券规则的执行）Environmental Regulation（环境规则）Escape Clause（免责条款）Euro-currency Deposits（欧洲货币储蓄）European munities - Regime for the Importation, Sale, and Distribution of Bananas（欧洲共同体对于香蕉的进口、销售和分销的管理）European Union Law on Trade in Services（欧洲联盟关于服务贸易的法律）Exceptio non Adimpleti Contractus in Civil Law （大陆法上履行契约之抗辩权）Exceptions（例外）Exclusive Licenses（独占许可）Excuses for Non-performance （不履行的免责）Excuses for Nonperformance（不履行合同的抗辩/借口）Exemptions for New Members from IMF Member State Currency Exchange Obligations（国际货币基金组织新成员国在外汇交易中义务的免除）Export Restrictions (出口限制)Exporting(出口)Expropriation（征收）Extraterritorial Application of U. S. Securities Laws（美国证券法域外的适用问题）Failure to Exhaust remedies（没有用尽法律救济）Fault and Causation（过错和因果关系）Finance Ministry（财政部）Finance of International Trade(国际贸易的结算/支付)Financing Foreign Trade（对外贸易的价金支付）FOB (free on hoard) (port of shipment)（ＦＯＢ装运港船上交货）Force Majeure Clauses （不可抗力条款）Foreign Investment Guarantees（外国投资的担保）Foreign Investment Laws and Codes（外国投资法）Formal and Informal Application Process（正式和非正式申请程序）Formation of the Contract（合同的成立）Forsed Endorsements（虚假背书）Fraud Exception in Letters of Credit Transaction (信用证交易的欺诈例外)Frauds on Bills of Lading（提单欺诈）Fraudulent Misrepresentation（受欺诈的误解）Free Zones（保税区/自由贸易区）Fundamental Breach（根本违约）GATS Schedules of Specific mitments（服务贸易总协定减让表中的特别承诺）General Agreement on Trade in Services (服务贸易总协定)General Requirements and Rights of the Holder in Due Course（票据持有人的一般要求和权利）General Standards of Performance（履行的一般标准）Geographic Limitations（地区限制）Government Controls over Trade (政府对贸易的管制)Government Guarantees（政府担保）Governmental Interest（政府利益原则）Governmental Sources of Capital（官方资金）Grant Back Provisions（回授的规定）Home state Regulation of Multinational Enterprises（本国对跨国企业的管理）Host State Regulation of Multinational Enterprises（东道国对跨国企业的管理）Illegality and Inpetency（行为不合法性与主体不适当资格的认定）IMF "Conditionality"(国际货币基金组织的制约性)IMF Facilities（国际货币基金组织的机制）- -可修编.IMF Operations（国际货币基金组织的运作）IMF Quotas（国际货币基金的份额）Immunities of States from the Jurisdiction of Municipal Courts（国家豁免于内国法院的管辖权）Import-Licensing Procedures（进口许可证程序协定）Ine Categories（收入分类）Ine Tax Rates（所得税税率）Ine Taxes（所得税）Independence Principles and Rule of Strict pliance （信用证独立原则和单证严格相符规则）Indirect Exporting(间接出口)Industrial Property Agreements （保护工业产权的协定）Innocent Misrepresentation（因无知的误解）Inquiry（调查）Insider Trading Regulations（内幕交易规则）Insurance Cover （保险范围）Integration of pany and Personal Ine Taxes（公司和个人所得税的征收）Intellectual Property Right Law （知识产权法）International Center for the Settlement of Investment Disputes （解决投资争端国际中心）International mercial Dispute Settlement （国际商事争端的解决）International Court of Justice （海牙联合国国际法院）International Factoring （国际保理）International Franchising(国际特许经营权)International Labor Standards（国际劳工标准）International Licensing Agreement(国际许可证协议)International Licensing Agreements （国际许可证协定）International Model Law(国际示范法)International Organizations(国际组织)International Persons（国际法主体）International Rules for the Interpretation of Trade Terms(国际贸易术语解释通则) International Trade Customs and Usages(国际贸易惯例和习惯)International Treaties and Conventions(国际条约和公约)International Tribunals （国际法庭）Interpreting of the CISG (CISG的解释)Invitation Offer （要约邀请／要约引诱／询盘）Involuntary Dissolution （非自愿解散）Issuance of Securities（证券发行）Jurisdiction and Venue （管辖权和法院地）Jurisdiction in Civil Cases（民事案件的管辖权）Jurisdiction in Criminal Cases（刑事案件的管辖权）Know-how （技术秘密/专有技术）Lack of Genuine Link（缺乏真实的联系）Lack of Nationality（无国籍）Lack of Standing（身份不明）Law Applicable to Letters of Credit （调整信用证的法律）Law of Foreign Investment Enterprises of China （中国的外商投资企业法）Law of the People's Republic of China on Chinese Foreign Contractual Joint Ventures（中华人民XX国中外合作企业法）Law of the People's Republic of China on Chinese Foreign Equity Joint Ventures（中华人民XX国中外合资企业法）Law of the People's Republic of China on Foreign Capital Enterprises（中华人民XX国外资企业法）Legal Characteristics （定义和法律特征）Legal Structure of the WTO （世界贸易组织的法律框架）Legal System of International Business(国际商事的法律体系)Letters of Credit (L/C)（信用证）Liabilities of Makers, Drawers, Drawees, Endorsers and Acmodation Parties（票据制作人、出票人、付款人、背书人、代发人/担保人的责任）Liability for Environmental Damage（环境损害责任）- -可修编.Liability Limits（承运人责任/义务的限制）Licensing Regulations（许可证制度）Limitations on Foreign Equity（外国投资的资金比例限制）Limitations on the Excuses That Drawers and Makers Can Use to Avoid Paying Off a Bill or Note661 （票据制作人、出票人拒绝付款借口的限制）Liquidated Damages （约定的损害赔偿金）Liquidation （清算）Maintaining Monetary Value（维护币值稳定）Major Principles of GATT 1994（关税及贸易总协定1947的主要原则）Marine Insurance Policies and Certificates （海运保险单和证书）Maritime Insurance（海运保险）Maritime Liens （留置权）Means of Delivery（根据交付方式）Mediation（调停/调解）Membership（成员）Memorandums of Understanding（谅解备忘录）Methods of Investment Contribution（出资方式）Mini-trial （模拟审判方式）Miscellaneous Taxes（混杂的，各种各样的税）Misrepresentation（误解）Mixed Sales（混合销售）Modification of Foreign In vestment Agreements（外国投资协议的修改）Money and Banking(货币与金融)Monopoly Control Authority (反垄断机构)Most Significant Relationship（最密切联系原则）Most-favored-nation Treatment （最惠国待遇原则）Movement of Workers（劳工流动）Multilateral Investment Guaranty Programs（多边投资担保计划／安排）Multilateral Trade Agreements（多边贸易协定）Multilateral Trade Negotiations （多边贸易谈判）Multinational Enterprise（跨国企业）Municipal Courts（国内法院的实践）Municipal Legal Systems（内国法系）National Foreign Investment Policies（内国的外国投资政策）National Investment Guarantee Programs（内国／国家投资担保计划／安排）National Law(国内法)National Monetary Systems（国内金融/货币体系）National Treatment （国民待遇原则）Nationality Principle（国籍原则）Negligent (innocent) Misrepresentation（因疏忽的误解）Negotiability of Bills and Negotiability of Notes（可流通的汇票和可流通的本票）Negotiation (谈判，议付)Nonpetition Clauses（限制竞争条款）Nondiscrimination（非歧视原则）Nonimputable Acts（免责行为）Nontariff Barriers to Trade(非关税贸易壁垒)Nonwrongful Dissolution （非不法原因散伙）Objections（异议）Obligations of the Parties （当事人各方的义务）Obligations of the Seller and the Buyer （买卖双方的合同义务）Offer （要约／发盘）Operation of Law （法律的原因而终止）Operational Reviews（营业审查）Opting In and Out（加入和退出）Organization of the IMF（国际货币基金组织的机构）Organizations Affiliated with the United Nations(联合国的相关组织)Overseas Private Investment Corporation（海外私人投资公司的案件）Parent pany（母公司）Passing of Property （产权的转移）Passing of Risk （风险的转移）- -可修编.Patents （专利权）Payable on Demand or at a Definite Time（付款要求或者在指定的付款时间）Payment of the Price（支付价款）Penalties for Nonpliance（对于不遵守法规的处罚）Perils and Losses（保险危险和损失）Persons Immune from Taxation（个人所得税的免除）Piercing the Corporate Veil（普通法上揭开公司的面纱/大陆法上公司人格否认原则）Place for Delivery（交付的地点）Post -Termination Relationship（代理终止后的有关问题）Powers during Winding up （合伙人在清算过程中的权力/权利）Practices and Usages（交易习惯和商业惯例）Preemption（先买权/优先权）Preshipment Inspection（装运前检验协定）Price-Fixing（定价）Private Insurers（私人／商业保险）Private Sources of Capital（私人资金）Products Liability Laws（产品质量法）Promissory Notes（本票）Promoter of International Monetary Cooperation（国际金融合作的促进者）Promoters（公司的发起人）Protection of Natural Resources（自然资源的保护）Protection of Subsidiaries（分支机构的保护制度）Protection of Workers' Rights by the Council of Europe（欧洲理事会关于劳工权利的保护）Protection through Tariffs（关税保护）Proving Foreign Law（外国法的查明）Provisions Governing Trade in Services in the North American Free Trade Agreement （北美自由贸易区协定中关于服务贸易的规定）Quality Controls（质量控制）Quantity and Field-of-Use Restrictions（对数量和使用领域的限制）Recognition and Enforcement of Awards （仲裁裁决的承认和执行）Recognition of Foreign Judgments（外国裁决的承认）Refusal to Exercise Jurisdiction（拒绝执行管辖权）Regional and International Development Agencies（区域性和国际性发展机构）Regional Integration（区域联合）Regional Intergovernmental Regulations on Labor（区域性政府间关于劳工的规定）Regional Intergovernmental Regulations on Trade in Services（关于服务贸易的区域性政府间管理规则）Regional Monetary Systems（区域性金融体系）Regulation of Foreign Workers（外籍员工的的管理规定）Regulation of Pollution（防止污染规则）Relief（救济、赔偿）Remedies Available to Both Buyers and Sellers（买卖双方都可以采取的救济措施）Remedies for Breach of Contract（违反合同的救济）Requests for Specific Performance（要求继续/特定履行）Residency Principle（居住地原则）Restrictions on Research and Development（对技术研究和发展的限制）Restrictions That Apply after the Expiration of Intellectual Property Rights（知识产权保护期满后应用的限制）Restrictions That Apply after the Expiration of the Licensing Agreement（知识产权使用许可合同期满后应用的限制）Right to pensation （主X赔偿的权利）Rights and Duties （权利与义务）Rights and Responsibilities of Beneficiaries（收款人/收益人的权利与义务）Rights and Responsibilities of the Account Party（付款人/信用证XX申请人的权利与义务）Rules of Origin（原产地规则）Rules of Private International Law（国际私法规则）Safeguards（保障措施协定）Sanitary and PhytosanitaryMeasures（卫生与植物卫生措施协定）- -可修编.Scope and Coverage of GATT 1947 and GATT 1994 （关税及贸易总协定1947和1994文本的调整范围）Screening Foreign Investment Applications（对外国投资申请的筛选/审查）Sectoral Limitations（行业/部门限制）Securities and Exchange mission（证券交易委员会）Securities Exchanges （证券交易所）Securities Regulations（证券规章）Seller's Obligations（卖方的义务）Seller's Remedies（卖方可以采取的救济措施）Settlement of Disputes between ILO Member States（国际劳工组织成员国之间争端的解决）Settlement of Disputes between Intergovernmental Organizations and Their Employees （政府间国际组织与它的雇员之间争端的解决）Settlement of Disputes in International Tribunals（在国际法庭解决争端）Settlement of Disputes in Municipal Courts（内国法院的争端解决途径）Settlement of Disputes through Diplomacy（通过外交途径解决争端）Settlement of Disputes through Municipal Courts （通过内国法院解决国际商事争端）Shareholders' Inspection and Information Rights（股东的监督和知情权）Shareholders' Lawsuits （股东的诉权）Shareholders' Meetings（股东会议/大会）Shareholders' Rights and Liabilities （股东的权利和责任）Sharp Practices （欺诈行为）Signed by the Maker or Drawer（票据制作人或者出票人签名）Source Principle（税收发生来源原则）Sources of Corporate Financing（公司资本的来源）Sources of Foreign Investment Law of China （中国外国投资法的渊源）Sources of International Business Law(国际商法的渊源)Sources of International Law（国际法的渊源）Sources of Investment （投资范围）Sovereign or State Immunity（国家主权豁免）Specialization(国际分工专门化)Standard of Care(给予外国人的待遇/关照标准)Start-Up Standards（设立标准）State Responsibility（国家责任）Statements and Conduct of the Parties（当事人的陈述和行为）Statutory Choice-of-Law Provisions （强制选择条款）Structure of the WTO（WTO的组织结构）Subordinate Business Structures（商业分支机构）Subsidies and Countervailing Measures（补贴与反补贴措施协定）Supervision of Foreign Investment（外国投资的监管）Supreme Court Decision（最高法院的裁决）Systems for Relief from Double Taxation（避免双重征税的救济体制）Takeover Regulations（接管/收购规则）Taking Delivery（接受交付）Tariff-based Import Restriction （约束进口关税）Tariffs(关税)Tax Avoidance（避税）Tax Evasion（逃税）Tax Incentives (税收激励)Tax Sparing（节税）Tax Treaties（税收条约）Taxation（税收）Taxpayers（纳税人）Technical Barriers to Trade（贸易的技术壁垒）Technology Transfer(技术转让)Termination of an Agency （代理的终止）Termination of Corporations （公司的终止）Territorial Restrictions（地区限制）Textiles and Clothing（纺织品和服装协定）The Acceptance（承诺／受盘）- -可修编.The Administrative Discretion of Screening Authorities（筛选/监管机构的管理权）The Anglo-American mon Law System(普通法系或者英美法系)The Applicable Procedure Law （应用的程序法）The Applicable Substantive Law（应用的实体法）The Bank for International Settlements（巴塞尔国际清算银行）The Bill of Exchange（汇票）The Board of Directors （董事会）The Bretton Woods System（布雷敦森林体系）The Business Form（商业组织形式）The Buyer's Right to Avoid the Contract（买方解除合同的权利）The Central Bank（中央银行）The Choice of Money（货币的选择）The Convention on Insider Trading（内幕交易的公约）The Drafting of the CISG(CISG的起草)the Economic Globalization （经济全球化）The Final Act Embodying the Results of the Uruguay Round of Multilateral Trade Negotiations（乌拉圭回合多边贸易谈判结果的最后文本）The Foreign Exchange Market（外汇交易市场）The Founding of GATT（关税及贸易总协定的成立）The Framework Agreement（协定的框架）The General Agreement on Tariffs and Trade（关税及贸易总协定）The Importance of the Separate Legal Identity of Juridical Entities（跨国企业作为拥有独立法律地位的实体之重要性）The Interbank Deposit Market（银行间的储蓄市场）The International Labor Organization（国际劳工组织）The International Monetary Fund（国际货币基金组织）The International Standard(国际待遇/标准)The International Transfer of Intellectual Property（工业产权的国际转让）The Islamic Law System（伊斯兰法系）The Law Governing Bills of Exchange （调整汇票的法律制度）The Law of Agency （国际商事代理法）The Making of International Law （国际法的构成）The National Standard(国民待遇/标准)The Negotiation and Transfer of Bills and Notes（票据权利的转让和背书转让）The Obligations of Banks（银行的义务/责任）The Principal Characteristics（基本特征）The Role of Banks in Collecting and Paying Negotiable Instruments（银行在可流通票据的托收和付款中的角色）The Roman-Germanic Civil Law System(大陆法系或者罗马日耳曼法系)The Scope of International Law in Actual Practice（实践中国际法的范围）The Subordinate Structure（分支结构）The Transfer of Money（货币转移）The Turning Over of Documents（交付与货物有关的单证）The Uruguay Round（乌拉圭回合）The Value of Money（币值）The World Trade Organization (WTO) （世界贸易组织）The WTO Agreement （WTO协定）Third Party Relations of the Principal and the Agent （与委托人和代理人有关的第三人）Third-Party Claims and Personal Injuries（第三方的权利和人身伤害）Third-Party Rights (Himalaya Clause)（第三方的权利----喜玛拉亚条款）Time Charterparties （定期租船合同）Time for Delivery （交付的时间）Time Limitations（时效）Trade Barriers （贸易壁垒）Trade in Goods(货物贸易)Trade Liberalization Through Cooperation （通过合作实现贸易自由化）Trade Policy Review（贸易政策评审机制）Trade Terms（贸易术语）Trademarks（商标权）Trade-Related Investment Measures（与贸易有关的投资措施协定）- -可修编.Trading in Securities （证券交易）Transactions Covered in CISG（CISG适用的交易范围）Transnational Organized Labor（有组织的跨境服务的劳工）Transparency(透明度)Treaties and Conventions（条约和公约）Trial Court Decision（初等法院的裁决）Turnover Taxes（流转/交易税）Tying Clauses（搭售条款）Unconditional Promise or Order to Pay（无条件的付款承诺和要求）Unfair petition Laws（不正当竞争法）UNIDROIT Principles of International mercial Contracts (PICC)(国际统一私法协会国际商事合同通则,简称PICC)United Nations Convention on Contracts for the International Sale of Goods (CISG)(联合国国际货物销售合同公约,简称CISG)Validity and Formation of International Sale of Contracts（国际货物销售合同的成立和效力）Visas（签证）Voyage Charterparties （航次租船合同）Waivers（让渡、放弃）Winding Up （合伙清算）World Intellectual Property Organization（世界知识产权组织）World Trade Organization Dispute Settlement Procedures（世界贸易组织争端解决机制）Wrongful Dissolution （不法原因散伙）WTO Antidumping Agreement （世界贸易组织反倾销协议）WTO Dispute Settlement Procedures（世界贸易组织的争端解决程序）- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.- -可修编.。