1.
special limitations on the foreign tax credit
外国税收抵免特别限额
2.
per country limitation
外国税收抵免的分国限额
3.
per item limitation
外国税收抵免的分项限额
4.
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
5.
Perfecting Foreign Tax Credit Regimes in China:with the References from Other Countries;
借鉴国外经验 完善我国外国税收抵免制度
6.
The third chapter discusses qualifications of FTC in U.S. internal law.
第三章对美国国内法所规定的外国税收抵免的条件作了讨论。
7.
The fourth chapter discusses limitations on FTC in U.S. internal law.
第四章对美国国内法所规定的外国税收抵免的限额作了讨论。
8.
credit for foreign death taxes
外国遗产税的税收抵免
9.
foreign income limitation on tax credit
对税收抵免的外国收入限额
10.
tax sparing(matching credit)
税收饶让, 即与外国政府优惠税收减免额相对应的税收抵免
11.
precredit U.S.tax
未抵免前应纳美国税收
12.
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
13.
credit for state death taxes
美国联邦税收中对州遗产税的抵免
14.
The Tax Plan for the Income Tax Offset by the Invest on State-owned Equipment;
国产设备投资抵免所得税的税收筹划
15.
tax eligible on tax credit
税收抵免的合格税种
16.
persons eligible on tax credit
税收抵免的纳税人条件
17.
dollar limit on the amount creditable
美国税收抵免的金额限制
18.
Tax sparing credit is the extension and attachment of Tax Credit Law.
税收饶让抵免作为税收抵免法的延伸和附加,其作用和意义不在于避免国际重复征税.