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Jenna，国际知名法学院环境法专业，擅长翻译各类与环境、社会及管治 (ESG)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…
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