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ACCAglobal Accountant杂志-2012年四月刊第十一讲
ACCA Student Accountant magazine archive April 2012 RELEVANT TO ACCA QUALIFICATION PAPER P6 (MYS)© 2012 ACCADouble tax agreements 双重税收协定 本文是为P6 (MYS)候选人准备参加六月的考试和十二月2012双重税收协定，双重课税条约或，总之，徵代表复杂的领域在国际税收领域。因此，本文不旨在全面覆盖话题；它只是旨在提供一个高层次 什么是热？ 顾名思义，双重税收协定的协议或合同关于双重征税或，更准确，避免双重征税。在马来西亚方面，一个是通常由内阁部长（或有时由首相）代表自己的国家。因此，它是一个两国之间协议的主权国家（独立和独特的政治实体）。它有 This article is for Paper P6 (MYS) candidates preparing to sit the exam in June and December 2012 Double tax agreements, double tax treaties or, in short, DTAs represent a complex area in the field of international tax. Therefore this article does not purport to comprehensively cover the topic; it merely aims to provide a highlevel overview of DTAs, with a special focus on the concept of ‘permanent establishment’. This article will focus on the main features and explain somecommon terms and catchphrases used in connection with treaties – further in-depth detail will not be included. What is a DTA? As the name suggests, a double tax agreement is an agreement or a contractregarding double taxation or, more correctly, the avoidance of double taxation.In the Malaysian context, a DTA is usually signed by a cabinet minister (orsometimes by the prime minister) representing his country. Thus, it is anagreement between two sovereign states (separate and distinct politicalentities). It has |
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沙发#
发布于：2012-08-27 16:22
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