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Sentence
Span Details
租税条約
tax treaty; bilateral tax agreementnoun
に
direction, time, indirect object, or target markergrammar
基づい
be based on; be founded on; be grounded in; be due to; come from; arise from-> 基づくgodan verb
て、
connective te-formgrammar
二重課税
double taxationnoun
が
subject markergrammar
回避
evasion; avoidance; recusal (of a judge)noun, suru verb
される。
passive, potential, or respect auxiliarygrammar