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reserve clause 保留條款〔職業運動員與某一團體簽立的合同中,該團體保有自...

reserve officer

Therefore , the experience and lessons of other countries “ treaty practices in eliminating any contradictions between their cfc legislations and tax treaties show that it is necessary to incorporate a specific reserving clause in the tax treaty or to include a treaty - overriding provision in the cfc legislations 因此,借鑒有關國家的條約實踐,為排除cfc立法與稅收協定相沖突的任何意見,在稅收協定中加入特別的保留條款,或者在cfc立法中加入特定的條約超越條款是絕對有必要的。