What is the translation of " 经合组织评注 " in English?

• the OECD commentary

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

他赞成，经合组织评注是一个良好起点。
He concurred that a good starting point would be the OECD Commentary.

经合组织评注广泛地涉及律师-委托人特权问题。
The OECD commentary deals extensively with the issue of lawyer-client privilege.

经合组织评注中关于投资收入的措辞自2005年以来略有改变。
The OECD commentary has changed slightly since 2005 in relation to investment income.

以下有关保密限制的阐述大都取自经合组织评注。
The discussion below of secrecy limitations draws heavily from the OECD commentary.

经合组织评注》第17段于2003年进行了修订。
Paragraph 17 of the OECD Commentary, was amended in 2003.

与经合组织评注之间的关系.
Relationship to the OECD commentary.

经合组织评注指出：.
The OECD Commentary states:.

不过，经合组织评注认为，.
However, according to the OECD Commentary.

在这些情况下，经合组织评注认为，来源国是"按照本公约的规定"对有关一项收入课征税收。
In these situations, the OECD Commentary considers that the State of source has taxed the item of income" in accordance with the provisions of this Convention".

拟议的改动以经合组织评注为蓝本，后者对该术语的论述比《联合国示范公约》中的论述多。
The proposed changes were modelled on the OECD commentary, which had a greater discussion of the term than existed under the United Nations Model Convention.

(b)应将《经合组织评注》作为拟定联合国修正的基础；.
(b) The OECD Commentary should be used as a basis upon which to formulate United Nations amendments;

拟议的联合国评注未加评论地指出了经合组织评注所作的修改对第26条的传统解释的一些努力。
The proposed United Nations commentary notes without comment the various attempts of the OECD commentary to change traditional interpretations of article 26.

经合组织评注充分意识到这一问题，提出宜对第3款案文作出修正。
The OECD commentary is fully aware of the problem, and it suggests that amendment of the text of paragraph 3 may be appropriate.

经合组织评注的第42.3段在与某个因特网服务提供者签署的合同和由某家企业支配的营业地之间进行了区分。
Paragraph 42.3 of the OECD commentary draws a distinction between a contract with an Internet service provider and a place of business at the disposal of the enterprise.

说明：如果在引用经合组织评注时删除了一些段落，不能单凭不用这些段落就假设委员会不认同这些段落.
Clarify that where the OECD commentary was quoted but paragraphs were excised, it could not be assumed from the exclusion alone that the Committee disagreed with the paragraphs.

经合组织评注里提到的一个具体例子是国际航空公司技术共享联盟，该联盟由100多家成员航空公司组成。
A specific example mentioned in the OECD commentary is the International Airlines Technical Pool(IATP), a convention of airlines made up of over 100 member airlines.

经合组织评注表明，删除是为了明确要征税的收入是第5和第7条规定的营业收入。
The OECD commentary indicates that this was done to clarify that such income should be taxed as business income under articles 5 and 7.

不过在一些适当之处，也注明了对经合组织评注的依赖。
In appropriate places, nevertheless, the reliance on the OECD commentary is noted.

经合组织评注对于税务条约，包括非经合组织成员国之间的一些条约的解释和适用日益重要。
The OECD commentaries have become increasingly important with respect to the interpretation and the application of tax treaties, including some treaties between countries that are not members of OECD..

大家一致认为需要明确表明所引用的经合组织评注是哪个版本。
It was agreed that it needed to be clear what version of the OECD commentaries was quoted.

经合组织评注第33段第4句谈及由一名代理人谈判协定的"所有要素和细节"。
The fourth sentence of paragraph 33 of the OECD Commentary refers to the negotiation of" all elements and details" of agreements by an agent.

经合组织评注》第33段第4句提到有关"所有内容和细节"的谈判。
Paragraph 33, fourth sentence, of the OECD Commentary refers to the negotiation of" all elements and details".

经合组织评注》目前第10段的内容与目前第42.6段的内容也有冲突。
There is also a conflict between the content of current paragraph 10 and that of current paragraph 42.6 of the OECD Commentary.

(l)应澄清《经合组织评注》第10段和第42.6段内容之间的关系和解决两者之间的冲突；.
(l) The relationship and the conflict between the content of paragraph 10 and that of paragraph 42.6 of the OECD Commentary should be clarified and resolved;

(m)《经合组织评注》第41.1段应澄清这样的事实，即应评价明显滥用的个案，并且实质重于形式；.
(m) Paragraph 41.1 of the OECD Commentary should clarify the fact that cases of obvious abuse shall be evaluated and that substance shall override form;

经合组织评注所采取的立场是，第5款主要是关于其成员国之间的条约的解释性文字。
The position taken in the OECD commentary is that paragraph 5 is primarily interpretative with respect to treaties between its member States.

还应指出，经合组织评注对所谓的对等要求作了狭义解释，目的是防止造成第26条丧失效力。
It should also be noted that the OECD commentary has interpreted the alleged reciprocity requirement narrowly to prevent it from reducing article 26 to a nullity.

此外，以经合组织评注中对第3款的建议修正为基础重拟了案文，并将其作为对第5款的可能的修正。
In addition, the suggested amendment to paragraph 3 provided in the OECD commentary is redrafted and provided as a possible amendment to paragraph 5.

经合组织评注采取的立场是，第26条默示这项权力。
The position taken in the OECD commentary is that this authority is implicit in article 26.

经合组织评注第5条第3款第20段的第三句话也提到分解问题。
Fragmentation is also referred to under article 5(3), paragraph 20, third sentence, of the OECD commentary.