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1·The issue of international taxation is an important aspect of Global Issues.

日趋复杂化的国际税收问题是全球问题的重要方面。

2·The third part of the article deals with the principle of coordination of international taxation.

文章的第三部分阐述的是国际税收协调的原则。

3·As an important component of international taxation relation, international taxation Agreement has lasted a history of one hundred of years.

国际税收协定是国际税收协调的重要组成部分，已存在了一百多年的历史。

4·The aforesaid analysis report shall be reported to the State Administration of Taxation (International Taxation Department) before January 31 of the next year.

上述分析报告应于次年1月31日前上报总局（国际税务司）。

5·Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.

跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。

6·Various countries and international organizations have paid their attention to prevention of international tax avoidance, which has developed to be a focus in international taxation law.

如何防范国际避税已为各个国家和国际组织所重视，并成为国际税法中的一项核心问题。

7·Tax coordination can avoid double taxation, tax evasion and excessive tax competition, so the necessity and importance of the international tax coordination are increasing under the current situation.

税收协调可以避免国际重复征税和偷漏税问题，可以避免过度税收竞争，在当前形势下进行国际税收协调的必要性和重要性日益凸显。

8·Thirdly, the over-separation between the national tax law and international business accounting rule result in enhancement of the burden of taxation and the executive cost.

第三、税法与国际通行企业会计准则“过度分离”，税法规定背离企业经营规律，增加了企业税收负担和奉行成本。

9·And international competition promotes concern about both levels of taxation and the effect of social insurance contributions on Labour costs.

而且，国际竞争加剧了对税收水平以及分担社会保险费用对劳动力成本影响的担心。

10·Upon being accepted by WTO, the completeness of taxation sovereign, the utility of present taxation system and the levy of taxation in China have met with challenges from international competition.

我国加入WTO后，国际税收竞争对我国税收主权的完整、现行税制的效用以及税款的征收提出了挑战。