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tax avoidance by abusing tax treaty
释义
tax avoidance by abusing tax treaty
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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Fresnel-Kirchhoff formula
Fresnel-Kirchhoff integral theorem
Fresnel Kirchoff diffraction formula
Fresnel-Kirchoff diffraction formula
Fresnel lens
Fresnel multiple prism
Fresnel number
fresnel number
Fresnel pattern
Fresnel principle
Fresnel propagator
Fresnel region
Fresnel rhomb
Fresnel rhombus
Fresnel scale
Fresnel's equation
Fresnel's law
fresnel spotlight
Fresnel wave surface
Fresnel X-ray telescope
Fresnel zone
fresnel zone
Fresnel zone [construction]
Fresnel zone construction
Fresnel zone plate
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