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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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Roundworm
Rouran Nomadic Tribes
Rouruo language
Rouse model
Rousham House and Garden
Rou Shi
Roushi Memorial Hall
Roussas
Rousseau's educational thoughts of naturalism
route
Route 1
route administrative system
route aggregation
route analysis
routed
route daemon
route daemon, routed
route engineering
route engineering survey
route guidance
route guidance system
route guidance system, RGS
route horizontal control survey
route leveling
route of transmission
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