“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	geological hazard remote sensing survey geological hazards in civil engineering geological hazards of oil and gas pipelines geological hazards prevention and control law geological interpretation of gravity anomalies geological interpretation of magnetic anomaly Geological Journal of China Universities geological landscape plan geological legend geological logging geological logging technology geological map geological map compilation geological map of ore deposit geological mapping geological mapping based on radioactive data geological mapping in shallow overburden area geological mapping method geological map sheet geological mechanical model experiment geological microbe geological mineral resources map Geological Museum of Geological Survey Institute of Ministry of Agriculture and Commerce Geological Museum of Jingyu Volcanoes and Mineral Springs geological observation point layout

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