合がっ算さん課か税ぜい

noun

unitary tax; combined taxation

A tax system where the worldwide income of a multinational group is combined and apportioned to a jurisdiction, as opposed to separate entity taxation. Often discussed in the context of unitary taxation proposals. See also ユニタリータックス.

See also: ユニタリータックス

• 合がっ算さん課か税ぜいは多た国こく籍せき企き業ぎょうの税ぜい務む戦せん略りゃくに大おおきな影えい響きょうを与あたえる。

  Unitary taxation has a significant impact on the tax strategies of multinational corporations.

• この国くにでは合がっ算さん課か税ぜい制せい度どが導どう入にゅうされている。

  A unitary tax system has been introduced in this country.