经合组织评注 in English translation

• the OECD commentary

Examples of using 经合组织评注 in Chinese and their translations into English

委员会商定全文引用经合组织评注第10、11.1和11.2段，除此之外，拟议措辞未经修改获得通过。
The proposed wording was adopted without changes, except that the Committee agreed that paragraphs 10, 11.1 and 11.2 of the OECD commentary would be quoted in their entirety.

委员会决定纳入经合组织评注的一般性意见(第1至第4段)，最初提议的案文并未纳入这些评论。
It was decided to include the general remarks(paras. 1-4) from the OECD commentary, which initially had not been included in the proposed text.

(d)继续现行做法，酌情引用经合组织评注的相关章节。
(d) Continue the existing practice of quoting from selected relevant passages of the OECD commentary as appropriate.

一般来说，作者建议，除了以下所列问题之外，《联合国评注》应根据《经合组织评注》来修正。
As a general rule, the authors advise that the United Nations Commentary should be based on the OECD Commentary, with the exception of the issues indicated below.

拟议的修订中放弃了以往简单地插入大段经合组织评注的做法。
The prior practice of simply inserting lengthy passages from the OECD commentary is abandoned in the proposed revision.

在成员国同意受经合组织评注约束的情况下，这一做法是有意义的，因为经合组织评注可以修正。
That approach has merit in cases where the member States agree to be bound by the OECD commentary as it may be amended.

拟议的联合国评注虽然作了一些修订，但是维持了经合组织评注在这一问题上的大致立场。
The proposed United Nations commentary maintains, with some revisions, the substantive positions taken on this issue in the OECD commentary.

经合组织评注》是于2003年和2005年进行修正的，而《联合国评注》的最后一次修正是在2001年进行的。
As noted above, the OECD Commentary was amended in 2003 and 2005, whereas the United Nations Commentary had been last amended in the year 2001.

实际上，经合组织评注对"可获"一词的解读是，该词指的是另一缔约国拥有获取这项信息的实际行政能力。
In effect, the OECD commentary is reading the term" obtainable" to mean that the other Contracting State has the actual administrative capacity to obtain that information.

委员会此前的报告提出引自经合组织评注的拟议措辞，作为(d)项包括在内，但遇到一些反对意见。
The prior report of the Subcommittee, with some objection, had proposed language, taken from the OECD commentary, to be included as subparagraph(d).

经合组织评注对第26条第3款的解释规定了一项对等要求，即信息交流不是必须的，除非双方税务当局拥有大致相同的能力。
The OECD commentary has interpreted paragraph 3 of article 26 as creating a reciprocity requirement-- that exchange of information is not required unless both tax administrations have approximately equal capacity.

经合组织评注指出，"第2款规定，在这些情况下，B国应作出适当调整以避免双重征税"。
The OECD Commentary observes that"[p]aragraph 2 provides that in these circumstances, State B shall make an appropriate adjustment so as to relieve the double taxation".

拟议的联合国评注继续大量依靠经合组织评注，其中的许多段落都几乎原封不动地取自经合组织评注。
The proposed United Nations commentary continues to rely heavily on the OECD commentary, in that many of the paragraphs in the proposed United Nations commentary are taken almost verbatim from the OECD commentary.

根据《经合组织评注》第6款，当业务性质证明正当时，非常短时间内存在的活动可以导致构成一个常设机构。
Under paragraph 6 of the OECD Commentary, activities existing for a very short period of time could lead to a permanent establishment when the nature of the business so justified.

两个非成员国对《经合组织评注》在这方面的立场持相反的立场（第21段：有关《经合组织税务示范公约》第5条的评注的立场）。
Two non-member countries have taken a contrary position to that of the OECD Commentary in this respect(para. 21: positions on the Commentary to article 5 of the OECD Model Tax Convention).

经合组织评注》第42.6段至关重要，其中明确指出常设机构的设立并不需要有实际的存在，从而扩大了"常设机构"的定义。
Of critical importance is paragraph 42.6 of the OECD Commentary, which widens the definition of" permanent establishment" by specifying that no physical presence is required to establish a permanent establishment.

(d)应进一步澄清《经合组织评注》新增的第4.5款，即《经合组织税务示范公约》第5(3)条是第5(1)条通则下的特殊规则；.
(d) The addition of paragraph 4.5 to the OECD Commentary should be clarified further in that article 5(3) of the text of the OECD Model Tax Convention is a special rule under the general rule of article 5(1);

(i)《经合组织评注》中电子商务一章的标题应为："电子商务以及其他以自动设备进行的活动"；.
(i) The title of the chapter on electronic commerce found in the OECD Commentary should read" Electronic commerce and other activities with automatic equipment";

参照经合组织评注采取的立场，一些国家不妨澄清对等要求问题，将第3款(b)项改为：.
In the light of the position taken in the OECD commentary, some countries may wish to clarify the matter of a reciprocity requirement by amending subparagraph 3(b) to read as follows.

小组委员会认为，经合组织评注第6段中的原则有助于扩大常设机构的概念，是有道理的，因此应该得到保留。
The subcommittee believes that the principles expressed in paragraph 6 of the OECD commentary, which serve to widen the concept of a permanent establishment, can be justified and should therefore be retained.