“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	vehicle maintenance and repair electronic archives vehicle maintenance cycle vehicle maintenance facility vehicle malfunction diagnostic vehicle management system vehicle mark and print examination vehicle-mounted air-assisted high-range sprayer vehicle-mounted circuit checker vehicle mounted facilities vehicle-mounted mobile elevating work platform vehicle-mounted mobile TV vehicle-mounted multi-function machine for pesticide application vehicle navigation vehicle network vehicle operation convenience vehicle operation performance vehicle pass ability performance vehicle passive safety performance vehicle petroglyph vehicle power transmission system control vehicle quality utilization vehicle quota system vehicle recognition system vehicle reliability performance vehicle remote service system

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