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税收饶让抵免
释义
税收饶让抵免
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”。
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second countable space
second countable topological space
second Cousin problem
Second creation
second critical magnetic field
second cultivated machinery
second curvature
second demographic transition
second derivative
second derivative test
second derivative test discriminant
second development
second difference
second differential
second differential parameter
second differentiator
second distance
second dual
second dual module
second dual space
second economics adjustment of China
second eigenfunction
second electron emission
Second Emperor of Qin Dynasty
Second Empire of Brazil
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