抵免法全称为“外国税收抵免”(Foreign tax credit)是指居民纳税人在其居住国以其境 内外全部所得为应税所得,应税所得乘以应适用的税率减去该居民纳税人已在境外实际缴纳的所得税额...
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外国税收抵免特别限额 special limitation of the foreign tax credit
国外税收抵免 foreign tax credit
外国税收间接抵免 [税收] indirect foreign tax credit
外国遗产税的税收抵免 [税收] credit for foreign death taxes
第二,外国税收抵免的分类与比较。
The second part is a classification and a comparative study on foreign tax credit.
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。
The fourth chapter discusses limitations on 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。
The third chapter discusses qualifications of FTC in U. S. internal law.
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