“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	constant region constant release constant sale books constant sheaf constant species constant specific mass flow pattern constant speed constant frequency constant speed drive unit constant-speed mercury intrusion constant speed motor/generator constant stratum constant stress test constant sum game constant-sum game constant surface constant symbol constant temperature and constant pressure MD constant temperature and humidity air conditioner constant temperature and humidity air-conditioning system constant temperature atomization constant-temperature incubator constant-temperature interface constant temperature MD constant term constant-term conjecture

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