fruit and the tree doctrineglossary / FRUIT-AND-THE-TREE DOCTRINE fruit-and-the-tree doctrine. Tax. The rule that an individual who earns income cannot assign that income to another person to avoid taxation. 词条贡献者 译员Nanda,毕业于英国顶尖的高级翻译学院,专注翻译各种与证券和消费者集体诉讼有关的法律文件。
fruit and the tree doctrine FRUIT-AND-THE-TREE DOCTRINE, 果与树原则 fruit and the tree doctrine (税法)果与树原则 个人不得将从其财产或劳务所获的收益转让他人,以逃避所得税。