“直接抵免”的对称。居住国政府对视同本国居民公司间接缴纳的外国所得税所给予的抵免。间接抵免是适用于跨国母子公司之间的税收抵免。
Chapter 2 is a study on direct credit and indirect credit legal system. At first this chapter dissertates the eligibility of taxpayer and the foreign tax allowable to credit under the foreign tax credit legal system.
第2章是直接抵免和间接抵免法律制度研究。
参考来源 - 外国税收抵免法律制度研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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