basket core 中文意思是什麼
basket core
解釋
撈抓取上的土樣-
Basket - type core barrel
籃式取心筒 -
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
該章認為,美國現行抵免限額制度的核心內容為分籃限額制度,而分籃限額的主要功能在美國聯邦所得稅法外國稅收抵免制度研究于,防止納稅人綜合境外的高稅率所得和低稅率所得進行所謂的「交叉抵免」 ,在維護美國對境內來源所得征稅權的同時,最大程度地維護其對境外來源所得的征稅權。
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