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

单词	method of tax exemption
释义	method of tax exemption Encyclopedia 法学消除国际重复征税方法释 method of tax exemption免税法居住国采用的对本国居民纳税人取得的来源于境外并已向来源地国纳税的跨国所得，在一定条件下放弃居民税收管辖权，允许不计入该居民纳税人的应税所得额内，免予征税的方法。又称豁免法。
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