“method of tax credit”的概念、定义、翻译、参考文献-科学参考

单词	method of tax credit
释义	method of tax credit Encyclopedia 法学消除国际重复征税方法释 method of tax credit抵免法居住国按照居民纳税人的境内外所得总额为基数计算其应纳税额，但对居民纳税人就境外来源所得已在来源地国缴纳的外国所得税额，允许从居住国应纳税额中扣除，即以纳税人在来源地国已缴纳的税额来抵免其应汇总计算缴纳居住国相应税额的一部分，以避免对居民纳税人的境外所得的国际双重征税的方法。大多数国家所得税法上采用的消除国际重复征税方法。又称外国税收限额抵免方法。
随便看	International Copyright Information Center，ICIC international copyright licensing programs International Council for Adult Education International Council for Pressure Vessel Technology International Council for Scientific and Technical Information International Council for the Exploration of the Sea International Council for Traditional Music International Council of Design International Council of Museums-Committee for Conservation International Council of Nurses International Council of Sport Science and Physical Education International Council of the Aeronautical Science International Council on Archives International Council on Combustion engines international counter-terrorism cooperation International County Management Association International Court of Justice International Covenant on Economic, Social and Cultural Rights International Covenants on Human Rights International Creed of Press Ethics international crime International Criminal Court international criminal law International Criminal Police Organization international criminal tribunal

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