unitary taxglossary / unitary tax A tax of income earned locally by a business that transacts business through an affiliated company outside the state or country. See UNITARY BUSINESS. [Cases: Taxation 1005. C.J.S. Taxation § 1719.] 词条贡献者 资深译员Connie,国际知名法学院金融专业,擅长翻译各类与证券监管执法相关的法律文件。
unitary tax unitary tax, 单一税, 综合税 unitary tax 〈美〉单一(所得)税;综合(所得)税 在本州企业与其在本州以外的分支机构之间进行交易时,确定本州企业的应税所得的一种方法。