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	unity of spouses unity of time unity of title Uniuscujusque contractus initium spectandum est，et causa. Unius omnino testis responsio non audiatur. universal universal agent Universal Copyright Convention/U.C.C. Universal Declaration of Human Rights Universalia sunt notiora singularibus. universal legacy universal partnership Universal Postal Union/U.P.U. universal succession universitas universitas facti universitas juris universitas rerum Universitas vel corporatio non dicitur aliquid facere nisi id sit collegialiter deliberatum，etiamsi major pars id faciat. university university courts University of Bologna unjust enrichment unknown injury rule unknown motorist clause

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