Tax Sparing [税收] 税收饶让 ; 税收抵扣限制 ; 税收饶让抵免
Tax sparing credit [税收] 税收饶让抵免 ; [税收] 免税信贷 ; 税收饶让 ; 扣抵
tax sparing clause 饶让抵免条款
What’s more, we should not push all the liabilities to Tax Sparing Clause. To make use of International Tax Sparing Clause, we should not only design reasonable Tax Sparing Clauses, but also need to improve relevant domestic law.
希望能够对相关的立法工作和饶让抵免条款的谈判提供一点点拙见。
参考来源 - 国际税收协定中饶让抵免条款问题研究·2,447,543篇论文数据，部分数据来源于NoteExpress
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