“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	generalized Moore graph generalized multiobjective game generalized multi-protocol label switching，GMPLS generalized Nakayama conjecture generalized network generalized Newton method generalized nilpotent element generalized nilpotent group generalized nilpotent operator generalized norm generalized octagon generalized Ohm law generalized Ohm's law generalized oscillator strength generalized oscillator strength, GOS generalized Padé approximation generalized parameter generalized partial linear regression generalized peak point generalized peak set generalized permutation generalized Petersen graph generalized Peterson graph generalized Pfaff-Birkhoff principle generalized phrase structure grammar

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