“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	solar prominences solar proton event solar proton flux solar pulsation solar pumping solar quiet daily variation solar radiation Solar Radiation and Climate Experiment Solar Radiation and Thermospheric Satellite solar radiation in China solar radiation measuring instrument Solar Radiation Monitoring Satellite solar radiation pressure solar radiation pressure perturbation solar radiation profile in fields solar radiation spectrum solar radio astronomy solar radio burst solar radio dynamic spectrograph solar radio dynamic spectrometer solar radio emission solar radio-frequency radiation solar radio radiation solar radius solar refrigeration system

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