租そ税ぜい条じょう約やく

noun

tax treaty; bilateral tax agreement

A formal agreement between two countries to avoid double taxation and prevent tax evasion.

• 日本にほんとアメリカの間あいだには租そ税ぜい条じょう約やくが結むすばれている。

  A tax treaty has been concluded between Japan and the United States.

• 租そ税ぜい条じょう約やくに基もとづいて、二に重じゅう課か税ぜいが回かい避ひされる。

  Double taxation is avoided based on the tax treaty.