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税收饶让抵免
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税收饶让抵免
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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collecting terms
collecting tubule
Collecting Works on Tea
collection
collection analysis
collection census
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collection custody and collection department
collection development
collection development policy
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Collectiong of Cantonese Opera Star
collection growth
collection lens
collection management
collection management area
collection manager
collection of academy
Collection of Ancient and Modern Ballads
collection of ancient and modern calligraphers
Collection of Ancient and Modern Proverbs
Collection of Ancient Prose and Poetry
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