《在用工业管道定期检验规程》规定进行运行检查时如果爆破片装置存在问题时应立即更换,但存在()时不必更换。
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&8226;Read the article below about international taxation.
&8226;In most of the lines 41--52 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.
&8226;If a line is correct, write CORRECT on your Answer Sheet.
&8226;If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.
International Taxation
CORRECT Double Dipping refers to the exploitation of favourable tax rules
BY in source and residence by countries to double up on tax
41 benefits. For example, varying treatment of a financial lease as to
42 either a purchase and loan, or as an operating buying lease, can result
43 in two countries treating two separate taxpayers as for the
44 owner of equipment, and as entitled to depreciation and
45 interest deductions, and with tax incentives. For developing countries,
46 the best approach one is to limit benefits of investment incentives to
47 equipment used in the country. Treaty shopping is that the use
48 of interposed companies in a treaty country to obtain the
49 benefits of tax in treaties for an investment between two countries
50 without a tax of treaty or with a less favourable tax treaty. An MNE
51 resident in a country without a treaty with a developing country can
52 incorporate a subsidiary in another (treaty) country, and on route investments through the subsidiary entitling it to the tax benefits and other protections of the treaty. Consequently, countries should ensure uniformity in treaties in their main elements, and may wish to use domestic or treaty provisions to limit treaty shopping.
(41)
《在用工业管道定期检验规程》规定,()小于0.1MPa的压力管道不属于定期检验的范围。
It is a transnational company with its business focused on innovative architecture designing.
《国务院关于特大安全事故行政追究的规定》规定政府主要负责人和有关部门正职负责人对事故发生有失职、渎职情形或负有领导责任的应给予()。