Abstract: Respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performanc
Abstract: Respective and synthetic limits both are common credit methods to eliminate double taxation, but they can greatly and distinctively influence the interest of enterprises and states, in that their effects are dependent on the operating performanc
在抵免法下，运用分国限额法或是综合限额法解决国际重复征税问题，会对企业和国家的利益产生迥然不同的影响，其原因是两种方法在国内外不同的税率和跨国分公司不同的盈亏状况下会产生截然不同的税收效应。