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The two sides start talks Tuesday on a new bilateral tax treaty and Merz said he hoped the negotiations would move swiftly. 双方在周二就税金条款进行商讨，墨茨称希望谈判进展顺利。
Gerrit Groen, Arbitration in Bilateral Tax Treaties, INTETAX, Vol. 30, Issue 1,2002, p.7. 不过，欧盟仲裁公约适用范围狭窄，只是适用于转让定价调整的税务争议。
The problem of typical permanent establishment triangle cases frequently occurs under the mechanism of bilateral tax treaties. 摘要典型常设机构三方情形问题是在双边税收协定机制下经常出现的问题。
bilateral tax treaty 双边税收协定
Can I enjoy the treatment of the tax treaty? 我能享受税收协定的待遇吗?
bilateral tax treaties [经] 双边税务条约
Tax treaties are always bilateral, meaning they are agreements between two countries. 税务协定总是双方的。也就是说，是两国之间一致达成的协议。
Taxpayer: excuse me,I would like to know whether I can enjoy the treatment of tax treaty. 纳税人：我想了解我能不能享受税收协定的待遇。
A bilateral tax agreement has been signed between our two countries, therefore you are entitled to enjoy treatment stipulated in the agreement. 我们两国已签订税收协定，您可以享受税收协定待遇。
Tax treaties are always bilateral, meaning there are agreements between two countries. 税务协定总是双方的。也就是说,是两国之间一致达成的协议。
Do you mean that my salary is sustained by permanent establishment, thereby I am not applicable for the tax treaty? 您的意思是说我不具备享受税收协定的条件?
Excuse me, I would like to know whether I can enjoy the treatment of tax treaty. 我想了解我能不能享受税收协定的待遇。
Taxpayer: excuse me, I would like to know whether I can enjoy the treatment of tax treaty. 纳税人：我想了解我能不能享受税收协定的待遇。
Cyprus's tax treaty with Russia makes it a favourite for companies investing in that country. 而塞浦路斯与俄罗斯签署的税收协定亦使其受到各国公司的青睐。
BVI is not a sovereign state, and it has not entered into any tax treaty with China. 英属处女岛不是主权国，它不可以和大陆签订双边税收协定。
Notice on adding interest tax-free agencies in China - Canada tax treaty bodies. 关于中国-加拿大税收协定中增列利息免税机构的通知。
Taxpayer: Do you mean that my salary is sustained by permanent establishment,thereby I am not applicable for the tax treaty? 纳税人：您的意思是说我不具备享受税收协定的条件?
I am from ABC construction design company in Japan.Has my application for enjoying the tax treaty been approved by your bureau? 我是日本建筑设计有限公司的，请问我的免税申请批下来了吗?
Taxpayer: Do you mean that my salary is sustained by permanent establishment, thereby I am not applicable for the tax treaty? 纳税人：您的意思是说我不具备享受税收协定的条件?
The typical ITA methods used by multinational tax payers are the Transfer Pricing (TP) and the Abuse of Tax Treaty (ATT). 跨国纳税人通过转让定价和滥用税收协定避税是较为典型的避税方式。