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外国税收抵免 meaning in Chinese

foreign tax credit

Examples

  1. The fourth chapter discusses limitations on ftc in u . s . internal law . the author considers that the basket - limitation system is the core of the current u . s . ftc limitation system and the main function of the basket - limitation system is to prevent taxpayers to cross - credit foreign taxes and to maintain u . s . tax jurisdiction over foreign source income as greatly as possible while maintaining u . s . taxation of u . s . source income
    该章认为,美国现行抵免限额制度的核心内容为分篮限额制度,而分篮限额的主要功能在美国联邦所得税法外国税收抵免制度研究于,防止纳税人综合境外的高税率所得和低税率所得进行所谓的“交叉抵免” ,在维护美国对境内来源所得征税权的同时,最大程度地维护其对境外来源所得的征税权。
  2. 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。

Related Words

  1. 税收间接抵免
  2. 外国记者
  3. 外国恐怖分子
  4. 外国居留权
  5. 外国支票
  6. 外国话
  7. 外国习俗
  8. 外国版
  9. 外国所有权
  10. 外国风俗习惯
  11. 外国税额扣除
  12. 外国税款抵扣额
  13. 外国税收抵免的分国限额
  14. 外国税收抵免的分项限额
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