(1)全额免税法(Full exemption),指居住国将居民纳税人在国外所得从 所有应税额中扣除,仅对国外所得和不能豁免的国外所得征税。
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Method of Full Exemption 免税法 ; 全额免税法
full tax exemption 税收全部豁免
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The full or partial reduction, exemption or deferred payment of direct taxes or social welfare charges specifically related to exports, which are paid or payable by enterprises.
对企业已付或者应付的与出口产品特别有关的直接税或者社会福利费,实行全部或者部分的减免或者延迟缴纳。
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The survivor has until the end of the calendar year to sell and take the full exemption.
FORBES: Serial Homesteading
Full exemption from working could also be reduced from when their child is aged five, to age four.
BBC: Jersey benefits system to be changed after review
The full exemption of all taxes is a "promising new wrinkle, " said E.
WSJ: Cuomo, cabinet pushing his tax-free NY proposal
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