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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”。
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Bohr-Favard inequality
Bohr frequency condition
Bohr hydrogen atom model
bohrium
Bohr Kramers Slater theory
Bohr-Kramers-Slater theory
Bohr magneton
Bohr matrix
Bohr model
Bohr model of atom
Bohr-Mottelson model
Bohr, Niels (Henrik David)
Bohr orbit
Bohr quantization condition
Bohr radius
Bohr-Sommerfeld theory
Bohr's principle of complementarity
Bohr's theory of hydrogen atom
Bohr theorem
Bohr theory
Bohr trajectory
Bohr transition
Bohr unit
Bohr-van Leeuwen theorem
Bohr-Van Leeuwin theorem
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