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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”。
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wart
Wartburg Festival
war time blood transfusion
War-time Class for Opera Performers
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Wartime Measures for Publication Censorship
wartime mental disorder
Wartime News Inspection Method
Wartime Prices and Trade Board
Wartime Supply Agency of Books and Newspapers
War to Resist U.S. Aggression and Aid Korea
Warwick
War with Pyrrhus
War with the Newts
War with the Samnites
war wound
war wound at high altitude
war wound at tropical area
war wound complications
war wound shock
Wasan
Wasat
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