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 双语律师William,国内知名法学院金融专业,擅长翻译各类与投资基金、投资顾问及金融衍生工具相关的法律文件。
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…