It is pointed out that whether u . s . exerts its fiscal jurisdiction based on the territorial or the personal principle , international double taxation is possible to be created because of the overlapping of u . s . and foreign fiscal jurisdiction ; that u . s . avoids international double taxation by signing bilaterally tax treaties and proscribing unilaterally internal tax rules ; that in the internal tax law u . s . adopts the methods of ftc , exemption and deduction , among which the ftc method is the most important 第一章首先討論了美國抵免制度的法律背景,包括美國行使稅收管轄權(quán)產(chǎn)生國際雙重征稅的情形,美國避免國際雙重征稅的途徑與方法等;然后對(duì)美國抵免制度作了概括性介紹,并通過與免稅法和扣除法的對(duì)比,得出抵免法是美國消除國際雙重征稅主要方法的結(jié)論。