generation-skipping transfer taxglossary / generation-skipping transfer tax, 隔代转让税 generation-skipping transfer tax隔代转让税 对隔代信托或隔代转让征收的赠与税或遗产税。设立该税种的目的在于防止以隔代信托或隔代转让的方式逃避遗产税。 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。
generation skipping transfer tax generation-skipping transfer tax A gift or estate tax imposed on a generation-skipping transfer or a generation-skipping trust. — Sometimes shortened to generation-skipping tax;…