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税收饶让抵免
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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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protocol engineering
protocol family
protocol implementation
protocol implementation security
protocol independent multicast
protocol independent multicast-dense mode
protocol independent multicast-dense mode, PIM-DM
protocol independent multicast, PIM
protocol independent multicast-sparse mode
protocol independent multicast-sparse mode, PIM-SM
protocol models and specification language
Protocol of Amendment to the Inter-American Treaty of Reciprocal Assistance (rio Treaty)
Protocol of Interference with the Pollution of Non-oil Substances in the High Seas
protocol of meditation hall
Protocol on the accession of the People's Republic China
Protocol on the Law Applicable to Maintenance Obligations
Protocol Relating to Madrid Agreement Concerning the International Registration of Marks
Protocol Relating to the Status of Refugees
protocol stack
protocol statement
Protocol to Amend the International Convention for the Unification of Certain Rules of Law Relating to Bills of Lading
protocol translator
protoconch
protocone/protoconid
protocorm
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