“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	coercive force, coercivity coercive form coercive functional coercive mapping coercive measures against certain activities coercive measures against personal freedom coercive measures against property rights coercive measures in civil proceedings coercive measures of public order control and maintenance coerciveness coerciveness inequality coercive relation coercive stress coercive transaction coercive variational inequality problem coercivity coercivity condition coesite Coetano Pires co-Euclidean space Coeur d'Alene silver deposit coevolution coevolution between plant and livestock coexact coexact differential

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