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

单词	tax sparing credit
释义	tax sparing credit Encyclopedia 法学消除国际重复征税方法释 tax sparing credit税收饶让抵免居住国对其居民因来源地国实行减免税优惠而未实际缴纳的那部分税额，视同已经缴纳，同样准予从其居住国应纳税额中抵免的消除国际重复征税方法。又称“虚拟抵免”“影子税收抵免”。
随便看	cut-elimination theorem Cutervo National Park cut flower harvesting cut flower preservation cut formula cut-free formal system cut-grafting cut hole cuticle cuticle layer cutin cut in a graph cut in a network cut in, cut out cutinized layer cut in the complex plane Cutkosky rules Cutkosky规则 cutleaf coneflower cut line cut locus cut mixer cut needle cut of a domain cut of a set

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