“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	real pair real parameter real part Real Plan real plane real polarization real polynomial real prime divisor real process real projective plane real projective space real property real property survey real quadratic field real quadratic form real quaternion real random variable real-rank real representation real right granted by way of security real right law Real Right Law of the People's Republic of China real root real rotation group real saving

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