“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	Grotrian diagram Grotthuss mechanism grotto grotto engineering grottoes at Goddess Nüwa Palace grottoes at Guangyuan Huangze Temple grottoes at Guangyuan Thousand-Buddha Precipice grottoes at Huayan Cave grottoes at northen Shaanxi grottoes at Qianfo Mountain of Ji’nan City grottoes at Wanfo Cave grottoes in the Mingshansi Monastery grottoes of Shihong Temple grottoes of Shuiyu Temple grottos and murals of scenic regions groud state energy ground ground absorption ground access to the protective shed ground-airborne electromagnetic instrument ground anemometer ground atom ground-based astronomy ground based augmentation system ground-based augmentation systems

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