foreign tax creditglossary / foreign tax credit, 外国税收抵免 foreign tax credit外国税收抵免 避免国际重复征税的一种方法。如果纳税人就其在本国应纳税的所得已在收入来源国纳税,则应将其已在外国所纳税额从应在本国应纳税额中扣除。 词条贡献者 译者Miranda,毕业于英国顶尖的高级翻译学院,擅长翻译各种与债务重组与公司清算/破产相关的法律文件。
foreign tax credit foreign tax credit A tax credit against U.S. income taxes for a taxpayer who earns income overseas and has paid foreign taxes on…