外国税收抵免是居住国政府允许本国居民在本国税法规定的限度内,用已缴非居住国政府的所得税和一般财产税额来抵免应汇总缴纳本国政府相应税额的一部分。外国税收抵免法是世界上用以避免国际双重征税最常用的一种方法。 Foreign tax credit is the resident government that allows its residents to use the income tax and general property tax paid by non-resident governments against a portion of the tax amount that should be aggregated by their own government within the limits set by their tax laws. The foreign tax credit law is one of the most commonly used methods in the world to avoid double taxation internationally.