“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	infra-invariant subgroup infra-invariant system infralateral arc infraluminescence infra-modular size infrangibility of personal dignity infranics infra-nil manifold infranuclear infra orbital infraorbital artery infraorbital nerve infraparticle infrapetiolar bud infraplacement infrapolynomial infra-red infrared infrared absorption infrared absorption cell infrared absorption intensity infrared absorption of impurities and defects in semiconductors infrared absorption spectrometry infrared absorption spectrometry; infrared spectrometry infrared absorption spectroscopy

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