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滥用税收协定避税
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滥用税收协定避税
Encyclopedia
法学
国际避税(参见经济学)
释
tax avoidance by abusing tax treaty
滥用税收协定避税
本无资格享受某一特定的双边税收协定优惠待遇的第三国居民,通过在协定的缔约国一方境内设立一个具有该国居民身份的中介人,从而间接享受该优惠待遇的行为。
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residual magnetic induction
residual magnetism of type II superconductor
residual magnetism of type Ⅱ superconductor
residual magnetization
residual mapping
residual matrix
residual meridional circulation
residual method
residual network
residual neuromuscular block
residual nitrogen fertilizer pollution
residual nuclear radiation
residual nucleus
residual of a mapping
residual of bivariate data
residual of iterative method
residual oil
residual otitis media
residual phase
residual plant
residual plot
residual point
residual polarization
residual property
residual radial velocity
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