扣除法 meaning in Chinese
deduction method
method of residues
subtractive process
Examples
- Goods are purchased internally within the group and prices are set by a product division using the resale price or market minus method under the transfer pricing guidelines as developed by the organization of economic cooperation and development
该公司在集团内部购货,由一个生产部门订立价钱。订价方法是采用经济合作及发展组织制订的转让定价指引所载的转售定价法或市价扣除法。 - 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。