tax base

tax base. The total property, income, or wealth subject to taxation in a given jurisdiction; the aggregate value of the property being taxed by a particular tax. Cf. BASIS(2).

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词条贡献者

法律翻译Glen，毕业于英国一流的高级翻译学院，专注翻译各类与交易架构和策略有关的法律文件。