1) indirect foreign tax credit
外国税收间接抵免
2) foreign tax credit
外国税收抵免
1.
On the Foreign Tax Credit Regime of U.S. Federal Income Tax Law;
美国联邦所得税法外国税收抵免制度研究
2.
As the biggest capital-export country, foreign tax credit of the United States avoiding international double taxation regime maintains the state fiscal jurisdic- tion as well as avoids international double taxation,which shou.
作为全球最大的资本输出国,美国避免国际双重征收制度尤其是其精心设计的外国税收抵免制度,在有效避免国际双重征税的同时,又最大限度的维护了美国的税收管辖权,具有十分典型的借鉴意义。
3) direct tax credit
税收直接抵免
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) Indirect Credit
间接抵免
补充资料：外国
1.古代指中央政府以外的政权。后以指本国以外的国家。 2.犹外地，外乡。
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