| 1. | Basic principles for determining the source of profits
确定利润来源地的基本原则 |
| 2. | Let us have a brief look at the basic principles for determining the source of profits
现在让我们探讨确定利润来源地的基本原则。 |
| 3. | The courts have over the years considered the subject of the source of profits
多年来，法院都有对确定利润来源地这个问题作出判决。 |
| 4. | The courts have over the years considered the subject of the source of profits
多年来，法院都有对确定利润来源地这个问题作出判决。 |
| 5. | It is now clear that a wider approach is necessary . the proper way is to look at the
一案作出判决后，我们已清楚明白，在确定利润来源地时需要作出广泛考虑。 |
| 6. | It is now clear that a wider approach is necessary . the proper way is to look at the
一案作出判决后，我们已清楚明白，在确定利润来源地时需要作出广泛考虑。 |
| 7. | The question of locality of profits is a hard , practical matter of fact . no universal rule can apply to every scenario
确定利润的来源地须根据有关个案的事实而决定，所以并无一个可以概括适用于各种不同情况的通则。 |
| 8. | The question of locality of profits is a hard , practical matter of fact . no universal rule can apply to every scenario
确定利润的来源地须根据有关个案的事实而决定，所以并无一个可以概括适用于各种不同情况的通则。 |
| 9. | The broad guiding principle is that one looks to see what the taxpayer has done to earn the profits in question and where he has done it
确定利润来源地的一般原则，是查明纳税人从事赚取有关利润的活动，以及该纳税人从事该活动的地方。 |
| 10. | The broad guiding principle is that one looks to see what the taxpayer has done to earn the profits in question and where he has done it
确定利润来源地的一般原则，是查明纳税人从事赚取有关利润的活动，以及该纳税人从事该活动的地方。 |
