宁波大学法学院蔡连增副教授著,科学出版社2011年2月出版。国际税法的核心问题是如何避免国际双重征税,而在避免双重征税的方法中,外国税收抵免最为重要——作为一种制度,它主要规定于国内法中,以美国法最为详尽细致。该著全面阐述了美国联邦所得税法外国税收抵免制度的基本内容、运行机理及其立法价值取向,在讨论美国抵免制度法律背景的基础上, Associate Professor Cai Lianzeng, Law School, Ningbo University, Science Press, February 2011. The core issue of international tax law is how to avoid international double taxation. In the method of avoiding double taxation, foreign tax credit is the most important. As a system, it is mainly stipulated in domestic law and the most detailed in the United States law . This book comprehensively expounds the basic content and operating mechanism of the foreign tax credit system of the US federal income tax law and its legislative value orientation. On the basis of discussing the legal background of the U.S. credit credit system,