Double taxation agreementとは 意味・読み方・使い方

notwithstanding the provisions of subparagraph a)of this paragraph, if Portugal concludes a bilateral agreement for the avoidance of double taxation with another state on the broader scope of the provisions of arbitration after the entry into force of the Convention, then the provisions of paragraph 5 of Article 24 of the Convention shall apply to a case within the same broader scope from the thirtieth day after the date of receipt of the notification as referred to in subparagraph c) of this paragraph, provided that the presentation as referred to in subparagraph) of paragraph 5 of Article 24 of the Conventions made on or after that thirtieth day;発音を聞く 例文帳に追加

条約第二十四条５の規定に関し、 同条５の規定は、条約第九条の対象となる事案についてのみ、適用する。 - 財務省

3. A Member may not invoke Article XVII, either under this Article or Article XXIII, with respect to a measure of another Member that falls within the scope of an international agreement between them relating to the avoidance of double taxation.例文帳に追加

3. 加盟国は、自国と他の加盟国との間の二重課税の回避に関する国際協定の対象となる当該他の加盟国の措置に関し、この条又は次条の規定の下で第十七条の規定を援用することができない。 - 経済産業省

At the signing of the Agreement between the Government of Japan and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (hereinafter referred to as “the Agreement”), the Government of Japan and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China have agreed upon the following provisions, which shall form an integral part of the Agreement.発音を聞く 例文帳に追加

所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国政府と中華人民共和国香港特別行政区政府との間の協定（以下「協定」という。）の署名に当たり、日本国政府及び中華人民共和国香港特別行政区政府は、協定の不可分の一部を成す次の規定を協定した。 - 財務省

The Agreement between Japan and the Commonwealth of Australia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income signed at Canberra on 20 March, 1969 (hereinafter referred to as “the prior Agreement”) shall cease to be effective from the date upon which this Convention has effect in respect of the taxes to which the Convention applies in accordance with the provisions of paragraph 2.発音を聞く 例文帳に追加

千九百六十九年三月二十日にキャンベラで署名された所得に対する租税に関する二重課税の回避及び脱税の防止のための日本国とオーストラリア連邦との間の協定（以下この条において「旧協定」という。）は、２の規定に従ってこの条約が適用される租税につき、この条約の適用の日以後、適用しない。 - 財務省

The Government of Japan and the Government of Jersey, the Government of Jersey having the right under the terms of its Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland to negotiate and conclude a tax information exchange agreement with the Government of Japan, Desiring to conclude an Agreement for the exchange of information for the purpose of the prevention of fiscal evasion and the avoidance of double taxation with respect to taxes on income of individuals, Have agreed as follows:発音を聞く 例文帳に追加

日本国政府及びグレートブリテン及び北アイルランド連合王国政府の委任に基づき日本国政府と租税に関する情報の交換のための協定を交渉し、締結する権限を有するジャージー政府は、脱税の防止のための情報の交換及び個人の所得に対する租税に関する二重課税の回避のための協定を締結することを希望して、次のとおり協定した。 - 財務省

At the signing of the Agreement between the Government of Japan and the Government of Jersey for the exchange of information for the purpose of the prevention of fiscal evasion and the avoidance of double taxation with respect to taxes on income of individuals (hereinafter referred to as "the Agreement"), the Government of Japan and the Government of Jersey, the Government of Jersey having the right under the terms of its Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland to negotiate and conclude a tax information exchange agreement, have agreed upon the following provisions, which shall form an integral part of the Agreement.例文帳に追加

脱税の防止のための情報の交換及び個人の所得に対する租税に関する二重課税の回避のための日本国政府とジャージー政府との間の協定（以下「協定」という。）の署名に当たり、日本国政府及びグレートブリテン及び北アイルランド連合王国政府の委任に基づき租税に関する情報の交換のための協定を交渉し、締結する権限を有するジャージー政府は、協定の不可分の一部を成す次の規定を協定した。 - 財務省

At the signing of the Agreement between the Government of Japan and the Government of Guernsey for the exchange of information relating to tax matters and the avoidance of double taxation with respect to taxes on income of individuals (hereinafter referred to as "the Agreement"),the Government of Japan and the Government of Guernsey, the Government of Guernsey having the right under the terms of its Entrustment from the Government of the United Kingdom of Great Britain and Northern Ireland to negotiate and conclude a tax information exchange agreement, have agreed upon the following provisions, which shall form an integral part of the Agreement発音を聞く 例文帳に追加

議定書租税に関する情報の交換及び個人の所得に対する租税に関する二重課税の回避のための日本国政府とガーンジー政府との間の協定（以下「協定」という。）の署名に当たり、日本国政府及びグレートブリテン及び北アイルランド連合王国政府の委任に基づき租税に関する情報の交換のための協定を交渉し、締結する権限を有するガーンジー政府は、協定の不可分の一部を成す次の規定を協定した。 - 財務省

In case of disagreement between Members as to whether a measure falls within the scope of such an agreement between them, it shall be open to either Member to bring this matter before the Council for Trade in Services. - With respect to agreements on the avoidance of double taxation which exist on the date of entry into force of the WTO Agreement, such a matter may be brought before the Council for Trade in Services only with the consent of both parties to such an agreement.例文帳に追加

いずれかの措置が加盟国間の二重課税の回避に関する国際協定の対象となるかならないかについて当該加盟国間に意見の相違がある場合には、いずれか一方の加盟国は、その問題をサービスの貿易に関する理事会に付託することができる(注)。 注： 世界貿易機関協定が効力を生ずる日に存在する二重課税の回避に関する協定については、この問題は、当該協定の両当事者の同意がある場合に限り、サービスの貿易に関する理事会に付託することができる。 - 経済産業省