法律英语词汇“income shifting”的翻译、意思、用法、释义-法律词典

单词	income shifting
释义	income shifting 收入转移纳税人将钱转移给一位或多位家庭成员，以减轻其纳税义务。美国1986年的《税收改革法》〔Tax Reform Act〕按如下规则限制了收入转移，即对14岁以下的孩子的非劳动所得的收入(利息和分红)以父母亲的最高税率加以课税。 (→kiddie tax)
随便看	competent person competent tribunal competent witness competere competing lines competing railroads competing unions competit assisa competition competition with mails competitive advertising competitive bidding competitive civil service examination competitive examination Compilacion de Canellas (or de Huesca) compilation Compilationes Antiquae compiled statutes complain complainant complainer complaining witness complaint completed contract method complete determination of cause

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