抵免法 meaning in English
method of tax credit
Examples
- Among the legal methods of avoiding international double taxation , foreign tax credit ( ftc ) has more advantages than the methods of exemption and deduction . for example , from the view of the state that credits foreign taxes , ftc maintains its fiscal jurisdiction as well as avoids international double taxation . accordingly , ftc has become the favorite method of nations
美国联邦所得税法中的外国税收抵免制度一方面为美国提供了消除国际双重征税的主要方法- -抵免法，另一方面在极力地维护美国的税收管辖权，因此是避免国际双重征税和维护美国税收管辖权的矛盾统一体。 - It is pointed out that whether u . s . exerts its fiscal jurisdiction based on the territorial or the personal principle , international double taxation is possible to be created because of the overlapping of u . s . and foreign fiscal jurisdiction ; that u . s . avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u . s . adopts the methods of ftc , exemption and deduction , among which the ftc method is the most important
第一章首先讨论了美国抵免制度的法律背景，包括美国行使税收管辖权产生国际双重征税的情形，美国避免国际双重征税的途径与方法等；然后对美国抵免制度作了概括性介绍，并通过与免税法和扣除法的对比，得出抵免法是美国消除国际双重征税主要方法的结论。 - Abstract : respective and synthetic limits both are common credit methods to eliminate double taxation , but they can greatly and distinctively influence the interest of enterprises and states , in that their effects are dependent on the operating performance of the foreign subsidiary companies and the different taxation rates between states
在抵免法下，运用分国限额法或是综合限额法解决国际重复征税问题，会对企业和国家的利益产生迥然不同的影响，其原因是两种方法在国内外不同的税率和跨国分公司不同的盈亏状况下会产生截然不同的税收效应。