foreign tax credits 中文意思是什麼
foreign tax credits
解釋
外國稅額扣除-
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
美國聯邦所得稅法中的外國稅收抵免制度一方面為美國提供了消除國際雙重征稅的主要方法- -抵免法,另一方面在極力地維護美國的稅收管轄權,因此是避免國際雙重征稅和維護美國稅收管轄權的矛盾統一體。 -
Foreign tax credits
外國稅額扣除
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