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抵免法
释义
抵免法
Encyclopedia
法学
消除国际重复征税方法
释
method of tax credit
抵免法
居住国按照居民纳税人的境内外所得总额为基数计算其应纳税额,但对居民纳税人就境外来源所得已在来源地国缴纳的外国所得税额,允许从居住国应纳税额中扣除,即以纳税人在来源地国已缴纳的税额来抵免其应汇总计算缴纳居住国相应税额的一部分,以避免对居民纳税人的境外所得的国际双重征税的方法。大多数国家所得税法上采用的消除国际重复征税方法。又称外国税收限额抵免方法。
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The Ethics of Care: Personal, Political and Global
the ethics of land resources
the ethics of library
The Ethnic Publishing House
the eulogy of historical narrative
The Eulogy to Quyuan
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The Eumenides
The European Commission on Preservation and Access
The European Digital Agenda
The evacuation of the biological agents injury
the evaluation index system of Australia
the evaluation index system of G7
the evaluation index system of IDC in America
the evaluation index system of Russia
the evaluation index system of smart city in Korea
the evaluation index system of Vienna institute of technology smart city
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the evaluation of achievement of environmental protection
the evaluation of city comprehensive plan implementation
the Evaluation of Urban Underground Space Resources And Its Planning of Development And Utilization
The Evening News
The event group training theory
The Event of Star of the East
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