第一章 国际经济法总论
Merchandise theory 重商主义学说
Absolute advantage theory 绝对优势理论学说
Comparative advantage theory 比较优势理论学说
International economic law 国际经济法
World bank (group) = WBG世界银行（集团）
World trade organization = WTO 世界贸易组织
International monetary fund = IMF 国际货币基金组织
Treaty on European union 欧盟条约
Law of conflict of laws 国际私法/法律冲突法
Natural person 自然人
Legal person 法人
Transnational corporations 公司
Quasi-international agreement 准国际协议
General agreement on tariffs and trade = GATT 《关税与贸易总协定》
UNCTAD 联合国贸易与发展会议/联合国贸发会议
EU 欧盟
ASEAN 东南亚联盟
CCM 加勒比共同市场
NAFTA 北美自由贸易区
Organization of petroleum exporting countries = OPEC 石油输出国组织
UNCITRAL 联合国国际贸易法委员会
WIPO 世界知识产权组织
第二章 国际货物买卖法
United Nations Convention on Contracts for the International Sale of Goods = CISG 《联合国国际货物销售合同公约》/《销售合同公约》
Negotiation 洽商
Terms of transaction 交易条件
Inquiry 询盘
Buying offer = Bid 买方发盘/递盘
Selling offer 卖方发盘
To sign a contract 签订合同
Offer 要约
Offeror 要约人
Offeree 受要约人
Invitation for offer 要约邀请
Quotation 报价单
Price list 价目表
Catalogues 商品目录
Specific person 特定的人
Sufficiently definite 十分确定
Cross offer 碰头要约
Withdrawal （要约的）撤回
Revocation （要约的）撤销
Irrevocable 不可撤销
Reasonable time 合理的时间
Public offer 公开发盘
Acceptance 承诺
Late acceptance 逾期承诺
Official holidays 正式假日
Non-business days 非营业日
Mirror-image rule 镜子反射规则
Additions 添加
Modifications 更改
Limitations
Material alteration 实质上的变更
Received of the letter of acceptance rule 到达生效原则
Corporation 公司
Firm 商行
Partnership 合伙
Insurance to be effected by the buyer 保险由买方负责
Inspection clause 检验条款
Claim clause 索赔条款
Confirmation of sales 销售确认书
Contract of sales 买卖合同
Concurrent condition 对流条件
Delivery 交货
Take delivery 受领
Shipping documents 装运单据
Counter-offer 反要约/还盘
Right 权利
Claim 要求
Breach of contract 违约
Fundamental breach of contract 根本违反合同
Anticipatory breach of contract 预期违反合同
Adequate assurance of his performance 提供充分保证
Damages 损害赔偿
Specific performance 实际履行
Repair 修理
Declare the contract avoided 宣告合同无效
Warsaw-Oxford Rules 《华沙——牛津规则》
International Rules for the Interpretation of Trade Terms = Incoterms 《国际贸易术语解释通则》
ICC 国际商会
Electronic Data Interchange = EDI 电子数据交换
Departure 启运（E组术语）
Main carriage unpaid 主运费未付（F组术语）
Main carriage paid 主运费已付（C组术语）
Arrival 到达（D组术语）
1.EXW = EX Works……(named place) 工厂交货……（指定地点）
2.FCA = Free Carrier……(named place) 货交承运人……（指定地点）
3.FAS = Free Alongside Ship……(named port of shipment) 船边交货……（指定装运港）
4.FOB = Free on Board……(named port of shipment) 船上交货……（指定装运港），又称离岸价格
5.CFR = Cost and Freight……(named port of destination) 成本加运费……（指定目的港）
6.CIF = Cost Insurance and Freight……(named port of destination) 成本、保险费加运费……（指定目的港）
7.CPT = Carriage paid to……(named port of destination) 运费付至……（指定目的地）
8.CIP = Carriage and Insurance paid to……(named port of destination) 运费及保险费付至……（指定目的地）
9.DAF = Delivered at Frontier……(named place) 边境交货……（指定地点）
10.DES = Delivered Ex Ship……(named port of destination) 目的港船上交货……（指定目的港）
11.DEQ = Delivered Ex Quay……( named port of destination) 目的港码头交货……（指定目的港）
12.DDU = Delivered Duty Unpaid……(named port of destination) 未完税交货……（指定目的地）
13.DDP = Delivered Duty Paid……(named port of destination) 完税后交货……（指定目的地）
Equivalent electronic message 相等的电子单证
Ship's rail 船舷
Document transaction 单证交易
Specific goods 特定货物
Unascertained goods 非特定货物
Specified goods 特定化货物
In transit 路货
Tender or delivery of goods 提供或交付的货物
第三章 国际货物运输与保险法律制度
Ship owner 船舶所有人
Disponent owner 二船东
Affreightment in a general ship 件杂货运输合同/零担运输合同/提单运输
Liner shipping 班轮运输
Charter party = C/P 租船合同
Voyage charter party 航次租船合同
Single trip C/P 单航次合同
Return trip C/P 往返航次租船合同
Consecutive single trip C/P 连续单航次合同
Consecutive return trip C/P 连续往返航次租船合同
Contract of affreightment 包运租船合同
Standard form 标准合同形式
Gencon “金康”合同
Safety port clause 安全港条款
Always floating clause 永远漂浮状态条款
Time charter party 定期租船合同
Baltime 波尔泰定期租船合同
Bareboat charter party = charter by demise 光船租赁合同
Contract of affreightment 海上货物运输包运合同/海上货物运输总合同
Combined transport 联合运输
Combined transport contract 多式联运合同
Frustration 合同受阻
Due diligence to make the ship seaworthiness 谨慎处理使船舶处于适航的状态
Deviation 绕航
Freight 运费
Freight prepaid 预付运费
Freight to collect 到付运费
Dead freight 亏舱费/空舱费
Demurrage 滞期费
General average contribution 共同海损费用
Package limitation of liability 单位责任
Sea waybill 海运单
Bill of lading = B/L 提单
Prima facie evidence 初步证据
Conclusive evidence 绝对证据
Shipped (or on board) B/L 已装船提单
Received for shipped B/L 收货待运提单/备运提单
Dock receipt 场站收据
Straight B/L 记名提单
Bearer B/L = open or blank B/L 不记名提单/空白提单/持票人提单
Bearer 持有人
To bearer 交与持有人
Order B/L 指示提单
To order 凭指示
To order of ... 凭某某人指示
Clean B/L 清洁提单
In apparent good order and condition 上列外表状况良好
Unclean B/L = claused B/L = foul B/L 不清洁提单
Mate's receipt 大副收据
Letter of indemnity 保函
Long form B/L 全式提单/繁式提单
Short form B/L 简式提单/略式提单
Direct B/L 直达提单
Transshipment B/L 转船提单
through B/L 联运提单
Ocean through B/L 海上联运提单
Contracting carrier 订约承运人
Successive carriers 连续的承运人
On-carrier 接运承运人
Actual carrier 实际承运人
Pure ocean through B/L 纯海上联运提单
Combined transport B/L 多式联运提单
Liner B/L 班轮提单
Charter party B/L 租船提单
On deck B/L 舱面提单/甲板提单
On deck risk 甲板险
Anti-dated B/L 倒签提单
Advanced B/L 预借提单
Electronic B/L 电子提单
CMI Rules for Electronic Bill of Lading 《国际海事委员会电子提单规则》
Vessel and nationality 船名和船舶国籍
Ports of loading and unloading and of call 装货地和目的地或中途停靠港地
Description of goods,marks,packages,numbers,measurement or weight 货物品名、标志、包装、件数、体积或重量
Freight and charges 运费和应当给付承运人的其他费用
Date of signing at ... 提单签发的日期、地点和分数
Signed by carrier master 承运人或船长签署
Name of vessel 船名
Carrier 承运人
Shipper 托运人
Consignee 收货人
Notify party 通知人
To be notified 需通知
Freight payment 运费支付
Jurisdiction clause 管辖权条款
Paramount clause 首要条款
Carrier's liability clause 承运人责任条款
Period of carrier's responsibility clause 承运人责任期间条款
Loading,Discharging and Delivery Clause 装货、卸货和交货条款
Package limitation 赔偿责任限额
Deck cargo and live animals clause 甲板货和活动物条款
Cargo in container clause 集装箱货物条款
Forwarding,Substitute of vessel,Through carriage and Transhipment clause 转运、换船、联运与转船条款
General average clause 共同海损条款
New Jason Clause 新杰森条款
Both to blame collision clause 互有过失碰撞条款
Original B/L 正本提单
Copy 副本
Non-negotiable 不能流通
Letter of indemnity 保函
Defraud a third party 对第三者有欺诈的意图
Endorsement 背书
Assignor 出让人
Assignee 受让人
Endorsement in blank 空白背书
Special endorsement 特定背书
International Convention for the Unification of Certain Rules of Law Relating to Bill of Lading = The Hague Rules 《统一提单的若干法律规定的国际公约》/《海牙规则》
From tackle to tackle “钩至钩”原则
Common carrier 公共承运人
Private carrier 私人承运人
Harter Act 《哈特法》
Seaworthiness 船舶适航的标准
Loading 装货
Handling 搬移
Stowage 配载
Carrying 运送
Custody and caring 保管和照料
Discharging 卸货
Navigation of ship 驾驶船舶
Management of ship 管理船舶
Actual fault or privity 实际过失或私谋
Inherent vice 固有缺陷
Latent defect 潜在缺陷
Ejusdem genesis rule 同类规则
Protocol to Amend the International Convention for the Unification of Certain Rules of Law Relating to Bills of Lading = The Visby Rules 《关于修订统一提单若干法律规定的国际公约议定书》/《维斯比规则》
Special drawing right = SDR 特别提款权
Breach of contract 违约
Tort 侵权行为
Himalayan clause 喜马拉雅条款
Independent contractor 的承包商
United Nations Convention on Carriage of Goods by Sea 《1978年联合国海上货物运输公约》/《汉堡规则》
Common understanding 共同谅解书
International multimodal transport 国际多式联运
International multimodal transport of goods 国际货物多式联运
Container 集装箱
Container freight station = CFS 集装箱货运站
Port to port 港到港
Door to door 门到门运输
Uniform Rules for a Combined Transport Document 1973 《联运单证统一规则》
Combined transport operator 多式联运经营人/联运人
Principal 本人
Multimodal transport document 多式联运单证
Ocean bill of lading 海洋提单
Way bill 铁路运单
Air waybill 航空货运单/空运单
Convention for Unification of Certain Rules Relating to International Transportation by Air = Warsaw Convention 《统一国际航空运输某些规则的公约》/1929年《华沙公约》
Hague Protocal 《修改1927年10月12日在华沙签订的国际航空运输某些规则的公约的议定书》/《海牙议定书》
Guadalajara convention 《统一非订约承运人所办国际航空运输某些规则以补充华沙公约的公约》/《瓜达拉哈拉公约》
Air consignment note = ACN 空运单证/空运托运单
CIM 国际铁路货物运输公约
CMR 国际公路货物运输公约
Wilful misconduct 故意的不当行为
Insurance broker 保险经纪人
The slip 承保条
Insurance policy 保险单
Marine insurance 海上保险/水险
Valued policy 定值保单
Valued insurance 定值保险合同
Unvalued policy 不定值保单
Unvalued insurance 不定值保险合同
Voyage 航程保单
Time policy 定期保单
Open policy 预约保险合同/预约保单/开口保单
Original slip 原始承保条
Floating policy 流动保险合同/流动保单
Insurable interest 保险利益/可保利益
Legal interest 法律所认可的利益
Pecuniary interest 经济上的利益
Definite interest 确定的利益
Utmost good faith 绝对诚信
Disclosure 告知
Warranty 保证
Promissory warranty 允诺的担保
Principle of indemnity 损失补偿
Proximate 近因原则
Perils of the sea 海上风险/海难
Natural calamity 自然灾害
Fortuitous accidents 意外事故
Extraneous risks 外来风险
Total loss 全部损失
Actual total loss 实际全损
Constructive total (loss) 推定全损
Partial loss 部分损失
Particular average = P.A. 单独海损
General average = G.A. 共同海损
General average contribution 共同海损分摊
Sue and labour expenses 诉讼与营救费用
Salvage charges 救助费用
Abandonment 委付
Subrogation 代位求偿
Free from particular average 平安险/单独海损不赔
With particular average 水渍险
All risks 一切险
Additional risks 附加险
General additional risks 一般附加险
Theft,pilferage and non-delivery 偷窃提货不着险
Rain fresh water damage 淡水雨淋险
Risk of shortage 短量险
Risk of contamination 玷污险
Risk of leakage 渗漏险
Risk of clashing & breakage 碰损破碎险
Risk of odour 串味险
Damage caused by sweating & or heating 受潮受热险
Risk damage 钩损险
Loss of damage caused by breakage of packing 包装破裂险
Risk of rusting 锈损险
Special additional risk 特别附加险
War risk 战争险
Strikes risk 罢工险
On deck risk 舱面险
Import duty risk 进口关税险
Rejection risk 拒收险
Failure to deliver risk 交货不到险
第四章 国际贸易结算与支付法律制度
International payment 国际支付
Foreign exchange control 外汇管制
International Monetary Fund = IMF 国际货币基金组织
Forward transaction 远期外汇交易
Swap transaction 掉期交易
Currency option 外币期权交易
Bill 票据
Drawer 出票人
Drawee = payer受票人/付款人
Payee 受款人
Negotiation 权利转让
Assignment 债权让与
Predecessors 前手
Holder for value 付了对价的持票人
Holder in due course 正当持票人
Protected holder 受保护持票人
Bill of exchange = draft = bill 汇票
Promissory note 本票
Check = cheque 支票
Issue 出票
Preparation 做成
Delivery 交付
Endorsement 背书
Presentment 提示
Acceptance 承兑
Payment 付款
Dishonour 拒付
Recourse 追索
Electronic funds transfer = EFT 电子资金划拨
Originator 发端人
Beneficiary 受益人
Originator's bank 发端人银行/接受发端人支付指令的银行
Intermediary bank 中间银行
Beneficiary's bank 受益人银行
Remittance 汇付/顺汇
Reverse remittance 逆汇
Collection 托收
Letter of credit 信用证
Remitter 汇款人
Remitting bank 汇出行
Paying bank 汇入行
Payee 收款人
Mail transfer = M/T 信汇
Telegraphic transfer = T/T 电汇
Demand draft = D/D 票汇
Payment in advance 预付货物
Payment after arrival of goods 货到付款
Banker's demand draft 银行即期汇票
Remittance against documents 凭单付款
Principal = customer 委托人/本人/（银行的）客户
Subagent 代理人的代理人
Remittance letter 托收委托书
Privity of contract 合同关系
Remitting bank 托收行
Collecting bank 代收行
Drawee 付款人/汇票受票人
Clean collection 光票托收
Documentary collection 跟单托收
Documents against payment = D/P 付款交单
Documents against acceptance = D/A 承兑交单
Uniform Rules on the Collection = URC 《托收统一规则》URC522
Collection order 托收指令
Collection instruction 托收指示
Discount 贴现
Application form 开证申请书
Applicant 开证申请人
Issuing bank 开证行
Advising bank 通知行
Beneficiary 受益人
Negotiating bank 议付行
Confirming bank 保兑行
Paying bank 付款行
Transferee = second beneficiary 受让人/第二受益人
Reimbursing bank 偿付银行/清算银行
Documentary L/C 跟单信用证
Clean L/C 光票信用证
Revocable L/C 可撤销信用证
Irrevocable L/C 不可撤销信用证
Confirmed L/C 保兑信用证
Unconfirmed L/C 不保兑信用证
Sight L/C 即期信用证
Usance L/C 远期信用证
Transferable L/C 可转让信用证
Divisible L/C 可分割信用证
Revolving L/C 循环信用证
Non-revolving L/C 非循环信用证
Reciprocal L/C 对开信用证
Standby L/C 备用信用证/担保信用证/保证信用证/履约信用证
Binding promise 有约束力的允诺
Uniform Customs and Practice for Documentary Credit = UCP 《跟单信用证统一惯例》UCP600
All discrepancies 全部不符点
Accounting receivable = A/R 应收账款
Factoring 保理
Forfaiting = invoice discounting 福费廷/贴现/包买票据
Securitization 资产证券化
Project financing 项目融资
The United Nations Commission on International Trade Law = UNCITRAL 联合国国际贸易法委员会
Origin contract 原始合同
Assignment contract 转让合同
Assignment 转让
Assignor 转让人
Assignee 受让人
Obligor 债务人
Subsequent assignment 后继转让
Assignment of international receivables 国际应收款的转让
International assignment of receivables 应收款的国际转让
Notification of the assignment 转让通知
Payment instruction 付款指示
Competing creditors 竞合求偿人
Trust receipt T/P 信托收据
International factoring 国际保付代理/国际保理
第五章 WTO与中国的对外贸易管理制度
GATT 关税与贸易总协定
WTO 世界贸易组织
IMF 国际货币基金组织
Round （各轮贸易谈判）回合
Plurilateral trade agreement 诸边贸易协议/复边贸易协议
Marrakesh Agreement onEstablishing the World Trade Organization 《马拉喀什建立世界贸易组织协定》/《WTO协定》
Forum 场所
Doha development agenda = DDA 多哈发展议程
Contracting party 缔约方
Member 成员方
Separate customs territory 单独关税区
Chinese Taipei 中华台北
Free riding 免费搭车
Ministerial conference 会议
General council 总理事会
Council 理事会
Committee 委员会
Dispute Settlement Body & Appellate Body 争端解决机构与上诉机构
Secretariat 秘书处
Most-favored-nation Treatment = MFN 最惠国待遇原则
GSP 普遍优惠制
Enabling clause 授权条款
National treatment 国民待遇
GATS 《服务贸易总协定》
Schedule 减让表
TRIPS 《与贸易有关的知识产权协议》
Transparency 透明度原则
Decision: Accession of the People's Republic of China 《关于中华人民共和国加入的决定》
Protocol on the Accession of the People's Republic of China 《中华人民共和国加入WTO议定书》
Report of the Working Party on the Accession of China 《中国加入工作组报告》
Protocol of Provisional Application = PPA = Grandfather clause 《临时适用议定书》/祖父条款
Marrakesh Protocol to the General Agreement on Tariffs and Trade 1994 《1994年GATT马拉喀什议定书》
1.Agreement on Agriculture 《农业协定》
2.Agreement on the Application of Sanitary and Phytosanitary Measures = SPS 《实施卫生与植物卫生措施协定》
3.Agreement on Textiles and Clothing = ATC 《纺织品与服装协定》
Multifibre Arrangement = MFA 《国际纺织品贸易协定》/《多种纤维协定》
4.Agreement on Technical Barriers to Trade = TBT 《技术性贸易壁垒协定》
5.Agreement on Trade-Related Investment Measures = TRIMs 《与贸易有关的投资措施协定》/TRIMs 协议
6.Agreement on Antidumping = AD 《反倾销协定》
Material injury 实质性损害
7.Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 《海关估价协定》/《关于履行GATT1994第7条的协定》
8.Agreement on Preshipment Inspection = PSI 《装运前检验协定》
9.Agreement on Rules of Origin = RO 《原产地规则协定》
10.Agreement on Import Licensing Procedures 《进口许可程序协定》
11.Agreement on Subsidies and Countervailing Measures = SCM 《补贴与反补贴措施协定》/《反补贴协定》
12.Agreement on Safeguards = SG 《保障措施协定》
Serious injury 严重损害
General Agreement on Trade in services = GATS 《服务贸易总协定》
Specific commitments 具体承诺开价单
Schedule of specific commitments 具体义务承诺表
Cross-border supply 跨境提供
Consumption abroad 境外消费
Commercial presence 商业存在
Movement of personnel 自然人流动
Horizontal commitments 水平承诺
Sector-specific commitments 部门承诺
Plurilateral trade agreement 复边协议
Trade Policy Review Mechanism = TPRM 贸易评审机制
Sunset clause 日落条款
Material injury 实质损害
Close Economic Partnership Arrangement = CEPA 《内地与/澳门关于建立更紧密经贸关系的安排》
Economic Cooperation Framework Agreement = ECFA 《两岸经济合作架构协议》
第六章 国际投资法
UNCTAD 联合国贸发会议
Equity joint venture 中外合资经营企业/股权式合营企业
Contractual joint venture 中外合作经营企业/契约式合营企业
Wholly owned foreign enterprise 外商独资企业
Build-Operate-Transfer = BOT 建设——经营——转让
Build-Own-Operate-Transfer = BOOT 建设——拥有——经营——转让
Build-Own-Operate = BOO 建设——拥有——经营
Build-Lease-Transfer = BLT 建设——租赁——转让
Build-Transfer-Operate = BTO 建设——转让——经营
Stabilization clause 稳定条款
Lex contractus = law of the parties 契约条款法/当事人法
Association of Southeast Asian Nations = ASEAN 东南亚国家联盟/东盟
North America Free Trade Agreement = NAFTA 《北美自由贸易协定》
FTAA 美洲自由贸易区
Convention on the Settlement of Investment Disputes between States and Nationals of Other States 《解决国家与他国国民之间投资争议公约》/《华盛顿公约》
International Center for the Settlement of Investment Disputes = ICSID 解决投资争议国际中心
Multilateral Investment Guarantee Agency = MIGA 《多边投资担保机构公约》/《汉城公约》
Agreement on Trade-Related Investment Measures = TRIMs 《与贸易有关的投资措施协定》/TRIMs 协议
第七章 国际金融法
Bank for International Settlement = BIS 国际清算银行
Purchase 购买
Repurchase 重购
Draw 提取
Special drawing right = SDR 特别提款权
World Bank Group = WBG 世界银行集团
The International Bank for Reconstruction and Development = IBRD 国际复兴开发银行
The International Finance Corporation = IFC 国际金融公司
The International Development Association = IDA 国际开发协会
International Center for the Settlement of Investment Disputes = ICSID 解决投资争议国际中心
Multilateral Investment Guarantee Agency = MIGA 多边投资担保机构
Operations evaluation department = OED 评价检查部门
Hard loan 硬贷款/世界银行贷款
Soft loan 软贷款/国际开发协会援助贷款
Blend 混合贷款
United Nations Centre on Transnational Corporations 联合国公司中心
The Basle Committee on Banking Supervision 巴塞尔银行监管委员会
London Inter-Bank Offered Rated = LIBOR 伦敦同业银行拆放率
Definition and interpretation 定义与释义
Loan currency 贷款货币
Loan amount 贷款金额
Purpose for loan 贷款的用途
Condition precedent 贷款的先决条件条款
Final maturity and disbursement 贷款期限和发放
Interest rate and interest 贷款的利率和利息
Representation and warranties 陈述与保证
Covenant 约定事项
Negative pledge 消极保证条款/保证不作为条款
Pari passu covenant 平等地位条款
Financial covenant 财务约定事项
Repayment 贷款的偿还
Pre-repayment 贷款的提前偿还
Governing law and jurisdiction 法律适用和司法管辖条款
Assignment 权利或义务的让与
Set-off 抵消条款
Events of default 违约事件条款
Syndicated loan = Corporate Finance 国际辛迪加贷款/国际商业银团贷款/银团贷款
Lead manager 经理行
Term sheet 贷款条件清单
Mandate letter 委任书
Commitment letter 义务承担书
Information memorandum 信息备忘录
Novation = substitution 更新/合同更新/合同替代
Assignment 让与
Sub-loans 转贷款
Transferable loan certificate = TLC 可转让贷款证
Transferable participating certificate = TPC 可转让贷款参与证
Transferable loan instrument = TLI 可转让贷款票据
Lead manager 牵头银行/经理银行
Agent bank 代理银行
Participant 参与贷款银行
Project finance 国际项目贷款
Take or pay contract 提货或付款协议
第八章 知识产权国际保护的法律制度
Agreement on Trade-Related Aspects of Intellectual Property Rights = TRIPS 《与贸易有关的知识产权协议》
Convention Establishing World Intellectual Property Organization 《建立世界知识产权组织公约》
World Intellectual Property Organization = WIPO 世界知识产权组织
Paris Convention for the Protection of Industrial Property 《保护工业产权巴黎公约》
Berne Convention for the Protection of Literary and Artistic Works 《保护文学艺术作品伯尔尼公约》/《伯尔尼公约》
Universal Copyright Convention 《世界版权公约》
Rome Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations = Rome Convention 《保护表演者、录音制品制作者与广播组织罗马公约》
Copyright and Related Rights 版权和邻接权
Trademark 商标
Geographical indications 地理标志
Industrial designs 工业品外观设计
Patent 专利权
Cross-license 交叉许可
Layout-designs of integrate circuits 集成电路布图设计/拓扑图
IPIC 《集成电路知识产权条约》/《IPIC条约》
Protection of undisclosed information 未披露信息的保护
Contractual licences 协议许可
Madrid Agreement Concerning the International Registration of Marks 《商标国际注册马德里协定》/《马德里协定》
Nice Agreement Concerning the International Classification of Goods and Services for the Purpose of the Registration of Marks 《商标注册用商品和服务国际分类尼斯协定》/《尼斯协定》
Hologram mark 全息商标
Patent Co-operation Treaty 《专利合作条约》
International Patent Classification = IPC 国际专利分类法
第九章 国际税法
Tax residence 税收居所
The source of income 所得来源地/所得来源国
Substantial presence test 实际存在标准
OECD 经济合作与发展组织
The tie-breaker clause 序列选择性冲突规范的解决原则
Effective management 实际管理
Principle of permanent establishment 常设机构原则
Distinct place 显著的地点
Stability, productivity, dependence 稳定性、生产性和依附性
Associated permanent establishment 关联性常设机构
Unassociated permanent establishment 非关联性常设机构
Dependent agent 非地位的代理人
Principle of fixed base 固定基地原则
International double non-taxation 国际双重免税
Tax-systematic double taxation 税制性双重征税
Juridical double taxation 法律性双重征税
Economic double taxation 经济性双重征税
Method of tax exemption 免税法/豁免法
Method of full exemption 全额免税法
Method of exemption with progression 累进免税法
Method of tax deduction 扣除法
Method of tax credit = foreign tax credit 抵免法/外国税收抵免
Full credit 全额抵免
Ordinary credit 限额抵免/普通抵免
Limitation on credit 抵免限额
Direct credit 直接抵免
Indirect credit 间接抵免
Dividend-deduction system 股息扣除制
Split-rate system 分劈税率制/双税率制
Imputation credit system 归集抵免制/估算抵免制
Schedular treatment 其他处理法
International tax sparing credit = shadow tax credit 国际税收绕让抵免/饶让抵免/影子税收抵免/虚构抵免
Tax evasion 逃税
Tax avoidance 避税
Tax refugee 税收逃难者
Associated enterprises 关联企业/联属企业
Transfer pricing = Transferring price 转移定价/转让价格/划拨价格
Arm's length deal 公平市场上的正常交易
Tax haven 避税港/避税地
Base company 基地公司
Thin capitalization 资本弱化
Foreign source income 外国来源所得
Deferral of domestic taxation 延期纳税/国内纳税递延
Unitary entity theory 单一实体论
Separate entity theory 实体论
Controlled foreign company = CFC 受控外国公司
Agreement on Exchange of Information in Tax Matters 《税收事务情报交换协定》
International tax treaty 国际税收协定/国际税收条约
Tax treaty shopping 滥用国际税收协定/套用税收协定
Direct conduit company 直接导管公司
Stepping-stone conduit company 踏脚导管公司
The abstinence approach 禁止法
The exclusion approach 排除法
The look-through approach 透视法
Beneficiary owner 受益所有人
The subject-to-tax approach 征税法
The channel approach 渠道法
The derivative approach 衍生法
第十章 国际经济争端处理法律制度
Mediation or conciliation 调解
Arbitration 仲裁/公断
International arbitration = Inter-state arbitration国际仲裁/国家间仲裁
Domestic arbitration 国内仲裁
International commercial arbitration = transnational arbitration 国际商事仲裁/仲裁
Subject-matter 客体
Commercial 商事
Arbitration court of International Chamber of Commerce 国际商会仲裁院
CIETAC 中国国际经济贸易仲裁委员会
CMAC 中国海事仲裁委员会
Arbitration clause 仲裁条款
Submission agreement 仲裁议定书
Lex arbitri 仲裁地法
Country of origin 裁决地法
Delocalized arbitration 非内国化或非地方化仲裁
Anchored 定位于
Floating 浮动的
Understanding on Rules and Procedures Governing the Settlement of Disputes = DSU 《关于争端解决规则与程序的谅解》
Dispute settlement body = DSB 争端解决机构
Negative consensus 全体一致否决/反向协商一致
Good offices, conciliation, mediation 斡旋、调解和调停
Composition 组成
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