“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	reduction smelting reduction strategy reduction system reduction techniques of powders reduction theorem reduction theory reduction theory [of von Neumann algebra] reduction theory of von Neumann algebra reduction to absurdity reduction to a common denominator reduction to a horizontal plane of magnetic anomaly reduction to arithmetic reduction to canonical form reduction to centering reduction to sea-level reduction to the diagonal reduction to the equator reduction to the impossible reduction to the meridian reduction to the pole of magnetic anomaly reduction to the sun reductive reductive acylation reductive-admissible algebra reductive algebra

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