本文拟对澳大利亚、美国、瑞典、丹麦、日本和荷兰等六国在不存在双边税收协定时的单边免除外国税收制度作简要介绍。澳大利亚运用外国税收抵免制度对其居民所缴纳的外国税收予以抵免。根据其外国税收抵免制度的规定,居民纳税人的国外所得缴纳类似性质的外国税收,可以在应纳的澳大利亚税收中抵免,但抵免额限于相应的国外所得应纳的澳大利亚税收,对于国外来源的股息,也可以抵免该股息所纳的外国税收(包括支付股息的利润所纳直接税),且如果各公司至少拥有下属 This article intends to give a brief introduction to the unilateral exemption of foreign tax regimes in the absence of bilateral tax treaties between the six countries such as Australia, the United States, Sweden, Denmark, Japan and the Netherlands. Australia uses foreign tax credit to credit its residents for foreign taxes paid. Under its foreign tax credit system, resident taxpayers’ foreign income may be tax-deductible in Australian tax receivables of comparable nature, but the credit is limited to the corresponding Australian tax due to foreign income, Dividends of foreign origin may also be exempt from foreign tax (including direct tax on the dividend paid) of the dividend, and if each company has at least a subordinate