境外审计【英】

overseas audit

译文来源

http://www.fdi.gov.cn/1800000121_39_4783_0_7.html

例句

1. 对非居民承包工程作业和提供劳务有必要进行境外审计的，可根据税收情报交换有关规定，经国家税务总局批准后组织实施。——《非居民承包工程作业和提供劳务税收管理暂行办法》

1. where it is necessary to carry out overseas audit on non-residents contracted engineering operation and provision of labor services, the tax authority may organize and carry out the audit based on the relevant provisions of taxation information exchange and upon the approval of the State Administration of Taxation.Article 2 The “non-residents” mentioned in the measures consist of non-resident enterprises and non-resident individuals. —Quoted from Interim Measures for Tax Administration On Contracted Engineering Operation and Provision of Labor Services of Non-residents