1) Qualifications of Foreign Tax Credit
抵免条件
2) eligibility for tax credit
符合税收抵免条件
5) Immunity conditions
免疫条件
6) exception condition
免责条件
1.
It discusses the nature, constitutive requirements , exception condition and practical operation of the liability to make compensation for lawyer s practice on the basis of investigation about foreign liability to make compensation for lawyer s practice, so as to improve this institution gradually in our country.
在对国外律师执业赔偿责任考察的基础上,对我国律师执业赔偿责任的性质、构成要件、免责条件及实践操作作了比较全面的探讨,以推动这项制度在我国的逐步完善。
补充资料：抵免制
抵免制：又称外国税收抵免，是配合冲突规范解决国际重复征税的方法之一，为世界上大多数国家所采用。按照抵免制，纳税人可将已在收入来源国实际缴纳的所得税税款在应向居住国缴纳所得税额内抵免。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条