ad valorem

ad valorem (ad v[schwa]-lor-[schwa]m), adj. [Latin “according to the value”] (Of a tax) proportional to the value of the thing taxed. [Cases: Taxation 1, 1201.

1. C.J.S. Taxation §§ 1–3, 5–6.] — ad valorem, adv.

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词条贡献者

译者Clara，毕业于国内知名法学院，擅长翻译各种与衍生工具相关的法律文件。