Special limitations on the foreign tax credit 外国税收抵免(FTC)特别限额
Fourth, foreign tax credit analysis of the development of advanced experience of China, puts forward the tax credit system construction significance. 第四,结合分析国外税收信用发展的先进经验,提出了对我国税收信用体系建设的借鉴意义。
A Study on Foreign Tax Credit(FTC) Legal System 外国税收抵免(FTC)法律制度研究
The second part is a classification and a comparative study on foreign tax credit. 第二,外国税收抵免(FTC)的分类与比较。
Foreign tax credit legal system is an important method accepted widely by international society to resolve the international double taxation. 外国税收抵免(FTC)法律制度是国际税法中的一项重要内容,是国际社会广泛接受的解决国际重复征税问题的重要方法。