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税收饶让抵免
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税收饶让抵免
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消除国际重复征税方法
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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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underground water environment impact evaluation
under-ground water microbes
underground water supply system
Underground Wine Cellar of Tonghua Winery
underground workshop for locomotives
underground workshop for trackless machines
Undergrowth
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underheating
under-ice beach seine fishing
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underliquid foam jet fire extinguishing system
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underload breaker
underluminous star
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underlying algebraic structure
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underlying dysfuctional assumption
underlying functor
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