“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	induction predicate induction principle induction proof induction proposition induction rule induction scheme induction step induction terminal induction theory induction-type acceleration mechanism induction type relay induction variable inductive inductive action inductive analogy inductive analysis inductive analysis approach inductive approach inductive assertion inductive assumption inductive bias inductive cardinal Inductive Case Study inductive closure system inductive conclusion

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