internal tax law meaning in Chinese
国内税法
Examples
- 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。