“tax sparing credit”的概念、定义、翻译、参考文献-科学参考

单词	tax sparing credit
释义	tax sparing credit 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”。
随便看	bounded estimator method bounded existential quantifier bounded field bounded figure bounded filtration bounded formula bounded from above bounded from below bounded from zero bounded function bounded functional bounded graded object bounded group bounded heuristic method bounded holomorphic differential bounded homogeneous domain bounded index bounded-input bounded-output bounded input bounded output stability bounded input-bounded output stability bounded invertible operator bounded lag bounded lattice bounded-like function bounded-like surface

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