“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	vertical single spindle drilling machine safety vertical sound velocity distribution vertical specialization vertical spectrograph vertical staggering grid vertical strip vertical structure of community vertical subbundle vertical subspace vertical subsurface flow constructed wetland verticalsurvey vertical suspension flow vertical tail vertical tangent vertical temperature gradient vertical thread vertical total electron content vertical trace vertical transition vertical transition energy vertical transmission vertical treadle loom vertical type wharve vertical ultimate carrying capacity of single pile vertical ultimate uplift resistance of single pile

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