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1·Tax administrative litigation is to arrange through a kind of system of solving the tax dispute of judicial way.

税务行政诉讼是通过司法途径解决税务纠纷的一种制度安排。

2·In 2000, another controversy erupted when the Owenses sued the county in a tax dispute over the conservation easement.

2000年的时候，另一场论战爆发了，在一起涉及保护地役权的税务争端中，欧文斯夫妇起诉了邦德里县。

3·A new dispute has flared up over the EU's plans to tax carbon emissions on flights to and from Europe.China has threatened to boycott purchases of Airbus planes over the issue.

最近就有一项新的争议又被挑起，欧盟计划对进出欧洲的航班征收碳排放税，而中国则以停止购买空客飞机的手段相威胁。

4·But such policies are frowned on by the IMF because today's amnesty encourages taxpayers to dispute tomorrow's tax claims in the hope that they can sit it out until the next pardon.

不过这样的政策并不是很受到世界国币基金组织的赞同，因为今天的税收特赦将促使纳税人对明天的纳税产生抗拒，因为他们觉得他们能够坚持到下一次的特赦。

5·We have also actively represented corporate clients in connection with the WTO dispute concerning the Foreign Sales Corporation provisions of the U. S. Tax code.

我们还曾积极代表公司客户参与美国税法“外国销售公司”条款有关的WTO争端。

6·Tax law belong to public law, use the debt system in the tax law and break our traditional tax revenue administrative power theory, become the important subject that the law circles of taxes dispute.

税法显属公法，在税法中引入债权制度，提出税收债权债务理论，打破了我国传统的“税收行政权力”学说理论，成为税法学界争论的重要课题。

7·Which brings us to the dispute about tax policy.

这就把我们带入有关税收政策的争议中来了。

8·In recent years, the tax income has increased rapidly than the pace of the economy growth, therefore the tax incidence has been caused with an extensive concern and dispute.

近年来，我国税收收入超常增长，大大快于经济增速，税收负担问题因此引起各方面广泛的关注和争议。

9·A new dispute has flared up over the EU's plans to tax carbon emissions on flights to and from Europe. China has threatened to boycott purchases of Airbus planes over the issue.

最近就有一项新的争议又被挑起，欧盟计划对进出欧洲的航班征收碳排放税，而中国则以停止购买空客飞机的手段相威胁。

10·This article focuses on the discussion about the dispute generated in the establishment of an international tax information exchange mechanism.

本文围绕建立国际税收情报交换机制过程中存在的争议展开讨论。