例句與造句

1. Intra - group transactions
   集團內部交易
2. Many countries and international organizations lay emphasis on intra - group transaction taxation , while chinese law governing intra - group transaction taxation is imperfect and related practice is lacking
   國際組織和各國政府對跨國企業(yè)集團內部交易稅收問題高度重視。然而，我國的相關立法不甚完善，實踐更不充分。
3. In conclusion , without a rational as well as feasible alternative principle , tax authorities should stick to " arm ' s length principle " . finally , this thesis expounds chinese laws governing intra - group transaction taxation a
   因此，在找到合理可行的替代原則之前，各國仍應堅持正常交易原則確定跨國企業(yè)內部交易價格，但需在理論和實踐中繼續(xù)探求正常交易原則的具體適用方法
4. However , subsidiary companies in groups should face not only the risks brought by their own operations , but also special risks result from complex structures and intra - group transactions . the sectoral supervisory framework does not adequately address these certain risks posed by financial conglomerates
   然而,歐盟對金融集團中受監(jiān)管實體實施的單獨監(jiān)管與補充監(jiān)管相結合、成員國層面監(jiān)管與歐盟層面監(jiān)管相結合的獨特監(jiān)管框架還是非常值得我國借鑒的。
5. Article 11 if the exchange gain or loss of any monetary item formed by an intra - group transaction of an enterprise is unable to be fully offset in the consolidated statements , the foreign exchange risk of this monetary item may be designated as a hedged item in the consolidated financial statements
   第十一條企業(yè)集團內部交易形成的貨幣性項目的匯兌收益或損失，不能在合并財務報表中全額抵銷的，該貨幣性項目的外匯風險可以在合并財務報表中指定為被套期項目。
6. It's difficult to find intra-group transactions in a sentence. 用intra-group transactions造句挺難的
7. Therefore , the research into intra - group transaction taxation is of far - reaching theoretical significance and pressing current significance . this thesis first epitomizes intra - group transaction , and then introduces domestic laws and international legislation governing intra - group transaction taxation . this thesis points out that intra - group transaction parties come within different tax jurisdiction , and thus make tax payment to related countries respectively
   本文首先對跨國企業(yè)集團內部交易加以概述，其后介紹有關企業(yè)集團內部交易稅收的各國立法和國際立法，指出跨國企業(yè)集團內部交易各方分屬不同國家的稅收管轄范圍內，涉及相關各國如何分配跨國企業(yè)集團各實體所應繳納的稅款，直接影響到各實體所在國的稅收利益。
8. For a highly probable forecast intra - group transaction of an enterprise , if its price is denominated in a currency other than the functional currency of the subject entering into that transaction ( that is to say , its price is denominated in an overseas currency ) and if the relevant foreign exchange risk will affect consolidated financial statements , such foreign exchange risk may be designated as a hedged item in the consolidated financial statements
   企業(yè)集團內部很可能發(fā)生的預期交易，按照進行此項交易的主體的記賬本位幣以外的貨幣標價（即按外幣標價） ，且相關的外匯風險將影響合并利潤或損失的，該外匯風險可以在合并財務報表中指定為被套期項目。
9. The advantages of " arm ' s length principle " are as follows : arm ' s length price is market price , thus protects the interests of both intra - group transaction parties , moreover , the principle ensures the same tax treatment between the multinational enterprise and independent enterprise and comparatively fair distribution of tax payment among related countries
   本文認為，采用正常交易原則的有利之處為：正常交易價格為市場價格，作為交易雙方的企業(yè)集團各實體的利益均得到適當保護；正常交易原則使得跨國企業(yè)集團和獨立企業(yè)享受基本平等的稅收待遇；正常交易原則適用結果使稅款在跨國企業(yè)集團各實體所在國得到比較合理的分配。
10. According to the chinese financial system , financial holding company is a practical way to integrated operation . but financial holding company brings some new problems , such as intra - group transactions , conflict of interests , double or multiple financial leverage , lack of transparency and conflict of interests
    但是,金融控股在帶來巨大經(jīng)營優(yōu)勢的同時,也帶來諸如內部交易、雙重或多重財務杠桿、透明度缺乏、利益沖突、監(jiān)管者間的合作與信息共享等新的問題和風險。
11. This thesis then expounds the concept and applying methods of generally adopted " . arm ' s length principle " , probes into several important problems of comparability analysis , adjustment and information exchange in the application of " arm " s length principle " , elaborates on the application of the prin ciple to four types of intra - group transactions , including tangible transaction , intangible transaction , loan and service , and then analyzes the advantages and disadvantages of " arm " s length principle "
    隨后本文結合立法和理論對內部交易稅收立法的基本原則? ?正常交易原則的概念、適用方法和正常交易原則適用中的可比性分析、附屬調整和情報交換等若干重要問題加以闡述，對正常交易原則具體適用于有形資產(chǎn)交易、無形資產(chǎn)交易、貸款和勞務提供等各類型內部交易加以詳述，并在此基礎上對正常交易原則的利弊進行分析。
12. Many countries enact statutes governing intra - group transaction taxation in order to prevent multinational enterprises allocate at will global income and cost among parent and subsidiary entities , grant multinational enterprises and independent enterprises the same tax treatment , and ensure the tax payment made by multinational enterprises is fairly distributed among different competing countries
    各國在其內部交易稅制中強化有關跨國企業(yè)集團內部交易稅收的規(guī)定，以避免跨國企業(yè)集團通過內部交易任意分配全球收入和費用，實現(xiàn)企業(yè)集團納稅人和獨立納稅人的稅收地位平等，并使跨國企業(yè)集團應繳納稅款在彼此稅收競爭的國家之間進行公平分配。
13. Then , on the basis of these risk ' s regulatory theories , the thesis mainly examines these risk ' s supervisory principles and methods and institution , this is the main content of this thesis including consolidated and separate regulation technique , supervisory principle and measurement techniques of capital adequacy , supervisory principle and techniques of intra - group transaction and risk concentration , setting up supervisory authority , supervising conflict of interest
    隨后，以這些風險的監(jiān)管理論為基礎，著重探討了他們的監(jiān)管原則、方法和機構，這是本文的主體部分，包括合并監(jiān)管和分別監(jiān)管、資本充足監(jiān)管原則和衡量方法、內部交易和風險集中監(jiān)管原則和方法、混業(yè)監(jiān)管機構設置、利益沖突濫用監(jiān)管的研究。