外国税收抵免的英文

• foreign tax credit

• "外国"英文翻译    foreign country
• "税收"英文翻译    tax revenue
• "外国税收抵免的分国限额" 英文翻译 :    per country limitation
• "外国税收抵免的分项限额" 英文翻译 :    per item limitation
• "外国税收抵免特别限额" 英文翻译 :    special limitations on the foreign tax credit
• "外国税收抵免总限额" 英文翻译 :    overall limitation on the foreign tax credit
• "外国税收间接抵免" 英文翻译 :    indirect foreign tax credit
• "美国税收抵免的金额限制" 英文翻译 :    dollar limit on the amount creditable
• "外国遗产税税收抵免" 英文翻译 :    credit for foreign death taxes
• "税收抵免" 英文翻译 :    tax credit
• "税收抵免法" 英文翻译 :    tax credit method
• "超额税收抵免" 英文翻译 :    excess tax credit
• "对应税收抵免" 英文翻译 :    matching credit
• "股息税收抵免" 英文翻译 :    credit for dividend
• "国外税收抵免" 英文翻译 :    foreign tax credit
• "投资税收抵免" 英文翻译 :    itc investment tax credit
• "折旧税收抵免" 英文翻译 :    depreciation credit
• "子女税收抵免" 英文翻译 :    child tax credit
• "对减免税收抵免" 英文翻译 :    grant credit for tax spared
• "符合税收抵免条件" 英文翻译 :    eligibility for tax credit
• "双边税收抵免协定" 英文翻译 :    bilateral agreement on tax credit; bilateralagreementontaxcredit
• "税收抵免合格证" 英文翻译 :    eligibility for tax credit
• "投资公司税收抵免" 英文翻译 :    regulated investment company credit
• "投资税收抵免规定" 英文翻译 :    investment tax credit rules - pl
• "信贷税收抵免法" 英文翻译 :    credit method

• 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。
• 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。