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internal tax law中文是什么意思

  • 国内税法

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  • It is pointed out that whether u . s . exerts its fiscal jurisdiction based on the territorial or the personal principle , international double taxation is possible to be created because of the overlapping of u . s . and foreign fiscal jurisdiction ; that u . s . avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u . s . adopts the methods of ftc , exemption and deduction , among which the ftc method is the most important
    第一章首先讨论了美国抵免制度的法律背景,包括美国行使税收管辖权产生国际双重征税的情形,美国避免国际双重征税的途径与方法等;然后对美国抵免制度作了概括性介绍,并通过与免税法和扣除法的对比,得出抵免法是美国消除国际双重征税主要方法的结论。
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Last modified time:Tue, 12 Aug 2025 00:29:56 GMT

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