附属信用证
It is a subsidiary principle arising from the development of the principle of the tax sparing credit system, and an important system in international tax laws. It is usually the terms of bilateral tax agreements.
它是在抵免制度的发展中产生的附属原则,是国际税法中的一项重要制度,它通常以税收饶让抵免条款的形式约定在双边税收协定中。
It especially visualizes setting up a wholly-owned subsidiary of policy bank and designs credit enhancement based on real options.
特别是建立政策性银行全资子公司SPV的设想和基于实物期权的信用增级方式的设计。
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