1) Tax Sparing
税收饶让抵免
1.
The Legal Appraisement of Tax Sparing System and Application in Our Country;
税收饶让抵免制度的法律评价及我国的适用对策
2) tax sparing
税收饶让
1.
Effectiveness of Tax Sparing and its Effect on Government Behavior;
税收饶让的有效性及其对政府行为的影响
2.
A Study of the Conflict between Controlled Foreign Corporations and Tax Sparing Credit;
受控外国公司与税收饶让抵免法律冲突研究
3.
For many years, tax sparing has become a very important problem in the international bilanteral tax agreement.
多年来,税收饶让成为国际双边税收协定谈判中的一个重要问题,因为它直接关系到为吸引投资所提供给外国投资者的税收优惠是否能落到实处的问题。
4) tax credit
税收抵免
1.
<Abstrcat> The current Chinese tax credit practice is direct credit rather than indirect ones.
应在国内税法中制定相应条款,明确规定税收抵免的主体和对象,完善对外税收协定。
6) tax credit
税收减免,税收抵免
补充资料：税收饶让抵免
税收饶让抵免：又称税收饶让，是一种特殊的外国税收抵免的制度。是指居住国对其居民因享受来源国的税收减免而未实际缴纳税额视同已纳税额给予抵免。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条