foreign source income 中文意思是什麼
foreign source income
解釋
外國來源收入-
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。 -
This dissertation consists of four chapters. chapter 1 gives a brief introduction to some related international tax policies, including the taxation jurisdiction, the principles of the taxation on foreign - source income from investment, the definition and implications of " double taxation ", and the tax treaties developed for the purpose of relieving international double taxation. the author then renders his own view of points on the economic and legal climate of the cfc legislation, the characteristics of cfc legislation, and the justifications on the accountancy, taxation and law of the cfc legislation
本文共分四章：第一章簡要介紹了與本論文有密切關系的國際稅收法律政策，包括稅收管轄權、對外投資所得征稅的原則、國際重復征稅的定義以及為了消除重復征稅而發展起來的國際稅收協定，同時對cfc立法的法律與經濟環境、 cfc立法的特點，以及它在會計、稅收及法律上的原理提出了一些筆者自己的看法。 -
Cashmere is a vital aspect of china ' s high - grade wool textiles, and is a major foreign exchange - earning export item. it is also an important source of income for herdsman in the primary production areas of cashmere
羊絨是我國高檔毛紡織品的重要原料和出口創匯的重要商品，是主產區牧民的重要收入來源。 -
How does one determine the income source for incomes other than wages and salaries derived by foreign individuals
四、工資薪金以外的所得如何確定是否屬來源於中國境內的所得？ -
However, when investment flows primarily in one direction, as it generally does from industrial to developing countries, the seemingly reciprocal source - based restrictions produce revenue sacrifices primarily by the state receiving most of the foreign investment and producing most of the income ? namely, the developing country partner
然而，當投資基本上流向一個方面時，就像一般從工業化到一般發展中國家一樣，看起來是基於雙方資源的規定產生的收入損失主要由接收大量外國投資和創造大部分收益的國家來承擔即發展中國家一方。
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