间接抵免方法是免除经济性国际双重征税的一种方法。它适用于因经济渊源同一而导致经济性国际双重征税的不同经济实体的跨国纳税人。包括被同一经济渊源联系起来的跨国信托分红中的受托人和受益人，跨国股东分红中的股东与其投资的公司，跨国分居津贴中的夫方与妻方，跨国馈赠 Indirect credit is a method of eliminating international double taxation of economy. It applies to transnational taxpayers of different economic entities that are economically and internationally double taxed due to the same economic origin. Including trustees and beneficiaries of multinational trust dividends linked by the same economic origin, shareholders of multinational shareholders’ dividends and companies they invest in, husband and wife in transnational separation allowances, transnational gifts