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

法律翻译Gianluca，毕业于英国一流的高级翻译学院，专注翻译各类与环境、土地及资源有关的法律文件。