While the exemption method of providing relief for double taxation eliminates the undesirable effects of the residence country's taxes on the source country's tax incentive scheme, many developed countries are unprepared to include this system in their treaties.
6. 虽然避免双重征税的免税法将消除居住地国税收对来源地国税收奖励计划的不利影响，但许多发达国家不准备将这项方法纳入其条约中。