法律英語翻譯 http://www.pqguzg.tw 法律英語翻譯、法律翻譯詞匯、法律翻譯經驗、法律翻譯作品 Thu, 09 May 2013 14:24:46 +0000 zh-CN hourly 1 https://wordpress.org/?v=5.3.2 170804066 所得稅和凈財富稅的納稅人 Who Pays the Income Tax and Net Wealth Tax http://www.pqguzg.tw/archives/5358 http://www.pqguzg.tw/archives/5358#comments Thu, 09 May 2013 14:24:46 +0000 http://www.pqguzg.tw/?p=5358 These provisions are laid down in the Income Tax Act of 1964 and in the Net Wealth Tax Act of 1964, respectively. 這些條文分別在《1964年所得稅法》和《1964年凈財富稅法》中作出了規定。

所得稅和凈財富稅的納稅人 Who Pays the Income Tax and Net Wealth Tax最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

In order to prevent the possibility of a person having no residence anywhere because of differing foreign and domestic legislation, both the Income Tax Act and the Net Wealth Tax provide that a taxpayer who has left the Netherlands to take up residence elsewhere and get aceboater equipment, but returns to reside within a period of one year, without having established residence abroad, shall be deemed to have remained in this country. 為了防止有人因國內外立法各不相同而可能在世界上沒有任何住所,《所得稅法》和《凈財富稅法》都規定:納稅人離開荷蘭出國居住后1年內回國居住而又未在國外設立居住處所者必須視為一向居留在國內。

所得稅和凈財富稅的納稅人 Who Pays the Income Tax and Net Wealth Tax最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5358/feed 1 5358
關稅及其他進口稅收 Customs Duties and Other Import Charges http://www.pqguzg.tw/archives/5356 http://www.pqguzg.tw/archives/5356#respond Thu, 09 May 2013 14:16:51 +0000 http://www.pqguzg.tw/?p=5356 This type of tax is particularly frequent in developing countries suffering from severe foreign exchange shortages. 這類稅收在受外匯緊缺之苦的那些發展中國家中尤為常見。

關稅及其他進口稅收 Customs Duties and Other Import Charges最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

It is relatively difficult to appreciate fully the economic nature of foreign exchange levies. 要充分體會外匯稅收的經濟性質是比較困難的。

Two forms of tax on foreign exchange transactions are especially well known in the third world – compulsory foreign exchange levies and advance import deposits. 在第三世界,有兩種形式的外匯交易稅是人們所特別熟悉的——強制外匯和進口預付保證金。

關稅及其他進口稅收 Customs Duties and Other Import Charges最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5356/feed 0 5356
對外國實體的稅收 Taxation of Foreign Entities http://www.pqguzg.tw/archives/5354 http://www.pqguzg.tw/archives/5354#respond Thu, 09 May 2013 14:08:25 +0000 http://www.pqguzg.tw/?p=5354 The taxation of foreign entities, typically multinational corporations, is somewhat of an exception to the emerging framework of rules governing extraterritorial jurisdiction. 對外國(州)實體(通常是跨國公司)征稅,對正在形成的涉及域外管轄的規則框架來說,多少是個例外。

對外國實體的稅收 Taxation of Foreign Entities最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

There is less balancing of domestic against foreign public interests in tax cases. 在稅務案件中,本國公共利益與外國(州)公共利益之間的平衡較少。

Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U.S. taxation, no matter where the income is earned. 一般說來,在聯邦一級,凡公民、居民、在美國設定住所的外國人或美國公司等掙得的總收入,不問其在何地掙得,均須向聯邦納稅。

對外國實體的稅收 Taxation of Foreign Entities最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5354/feed 0 5354
稅法 Tax Law http://www.pqguzg.tw/archives/5350 http://www.pqguzg.tw/archives/5350#respond Thu, 09 May 2013 14:01:15 +0000 http://www.pqguzg.tw/?p=5350 The payroll tax, used to support the social security system, has grown substantially in recent years and is now the second biggest revenue raiser at about 30%. 用以資助社會保障制度的工資稅近些年來大為增加,如今已經成了第二個大稅源了 - 約占30%。

稅法 Tax Law最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

The corporate income tax is next, followed by excise taxes. 其次,便是公司(法人)所得稅;再次,則為消費稅。The principal source of federal revenue is the individual income tax, which accounts for close to one half. 聯邦稅收的主要來源是個人所得稅 – 幾乎占50%。

稅法 Tax Law最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5350/feed 0 5350
姓名之變更 Changing a Name http://www.pqguzg.tw/archives/5372 http://www.pqguzg.tw/archives/5372#respond Thu, 09 May 2013 10:46:13 +0000 http://www.pqguzg.tw/?p=5372 Usage is not the only way to change a name – it can also be accomplished by a court petition. 使用,并非改變姓名的惟一途徑 - 也不妨向法院提出申請以改變姓名。

姓名之變更 Changing a Name最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

Because most people, including bureaucrats and administrators, both in business and in government agencies, are ignorant (or suspicious) of the validity of the Usage name changes. 這是由于包括官僚和管理人員在內的大多數人 – 不問是在工商界還是在政法機關工作的-對變更姓名的“使用”法的有效性一無所知或缺乏信任。

姓名之變更 Changing a Name最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5372/feed 0 5372
人 persons http://www.pqguzg.tw/archives/5368 http://www.pqguzg.tw/archives/5368#respond Thu, 09 May 2013 10:39:57 +0000 http://www.pqguzg.tw/?p=5368 The concept of artificial personality having thus been invented in Western law, it came to be applied to a variety of entities both human and non-human. 在西方國家的法律中,法人人格這一概念就這樣發明出來了;于是,它逐漸被適用于許多不同的實體 - 人的實體和非人的實體。

人 persons最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

The common law thinks only of persons (whether natural or artificial) as bearers of rights and duties. 普通法只把人(無論是自然人還是法人)看成是權利和義務承受者。 It cannot for example look upon land or an idol or an animal, viewed as such, as having rights or duties. 例如,普通法不能把土地、崇拜物或動物等,看成是享有權利或負擔義務的主體。

人 persons最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5368/feed 0 5368
法人 Juristic Persons http://www.pqguzg.tw/archives/5363 http://www.pqguzg.tw/archives/5363#respond Thu, 09 May 2013 10:24:30 +0000 http://www.pqguzg.tw/?p=5363 A person in law possesses certain rights and owes certain duties. 在法律上,人享有一定的權利并負擔一定的義務。There are two categories of persons: natural and juristic. 人可分為兩類:自然人和法人。

法人 Juristic Persons最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

The principles of ‘legal entity’ and ‘perpetual succession’ apply, whereby the joint stock company is deemed to be a distinct legal person, able to hold property and carry business in its own name, irrespective of the particular persons who may happen to be the owners of its shares from time to time. 由于“法律實體”原則和“不斷延續”原則的運用,股份有限公司被認為是獨立的法人,能以公司本身的名義持有財產并開展業務,而不問在不同時間內其股東是哪些人。

 

法人 Juristic Persons最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5363/feed 0 5363
加拿大新聞事業管理法 Controls of the News Industry in Canada http://www.pqguzg.tw/archives/5341 http://www.pqguzg.tw/archives/5341#respond Thu, 09 May 2013 06:39:31 +0000 http://www.pqguzg.tw/?p=5341 The courts are enforcing acts or rights recognized in the applicable laws, and to that end, they are the vehicle for a form of control on the news industry used by any person or the state, where the laws allow. 法院實施有關法律所承認的行為和權利;為此,在法律許可的范圍內,法院乃是任何個人或國家用以對新聞業進行某種形式管理的工具。

加拿大新聞事業管理法 Controls of the News Industry in Canada最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

There are no licenses required to publish news, so there is no licensing control over the dissemination of news and information. 出版新聞不必經過許可,從而對新聞和信息的發布也就沒有什么許可管理制度。

Of course, there are broadcasting licenses, but they are not gained or lost by the publication of a news story. 當然,廣播許可制是有的,但這種許可執照的取得或喪失同發布某一項新聞報道毫無聯系。

加拿大新聞事業管理法 Controls of the News Industry in Canada最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5341/feed 0 5341
“不當”的含義 What is Unfair? http://www.pqguzg.tw/archives/5338 http://www.pqguzg.tw/archives/5338#respond Thu, 09 May 2013 06:33:13 +0000 http://www.pqguzg.tw/?p=5338 No general formula can tell us what conduct is morally offensive and thus unfair, for a great deal depends on the cultural traditions of the country and the current problems of commercial life; besides, views change. 沒有一條通用的公式能告訴我們:什么行為是違反道德的從而也是不正當的,因為事情大部分取決于本國的文化傳統和當前商業生活中的問題,何況,觀點又在變化。

“不當”的含義 What is Unfair?最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

By and large, it is perfectly permissible to do what a competitor does, provided that no specially protected rights are involved, such as patents are trademarks.?一般地說,做競爭對手所做的事,是完全允許的;但以不涉及諸如專利與商標等得到特別保護的權利者為限。

But a breach of §1 may nevertheless be involved under certain circumstances, for example, where a person systematically imitates another’s products, latches on to his brainwaves, or exploits his good reputation by echoing his publicity or aping the get-up of his goods. 盡管如此,在一定情況下仍可發生違反本法第1條的情事,如下列情況所示:故意仿效他人產品;獲取他人的靈感妙想;步他人的后塵作人云亦云的宣傳以獵取他人的聲譽;或模仿他人商品的外觀。

“不當”的含義 What is Unfair?最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5338/feed 0 5338
不正當競爭 Unfair Competition http://www.pqguzg.tw/archives/5325 http://www.pqguzg.tw/archives/5325#respond Thu, 09 May 2013 03:09:51 +0000 http://www.pqguzg.tw/?p=5325 The tort of unfair competition is also grounded in the common law of the various states, and may be enforced in the state courts. 不正當競爭的侵權行為法也在各州的共同法中有其基礎,因此也可以通過州法院得到貫徹。

不正當競爭 Unfair Competition最先出現在法律英語翻譯

]]>

[DTDinfo id=”100篇 中”]

In a companion decision, the Supreme Court held that state law cannot hold a copier accountable in damages for failure to label or otherwise identify his goods, unless his failure to do so violates a state law requiring such labeling or other steps to prevent confusion. 在一個姊妹判決中,最高法院認為:州法不能責成仿制者對其未能以標簽或其他方式標明其產品承擔責任;但州法規定為防止魚目混珠必須貼上這種標簽或采取其他辦法而仿制者未能照辦因而違反州法者,不在此限。

不正當競爭 Unfair Competition最先出現在法律英語翻譯

]]>
http://www.pqguzg.tw/archives/5325/feed 0 5325
广东快乐10分下注站
快三开奖结果查询江西 吉林十一选五前三直 上海快三快三 快3当天开奖结 广东十一选五*计划 南粤36选7走势图 赛车pk10开奖视频 pk10官方 3d开奖试机号今天 今天湖北30选5开