The taxation of foreign entities, typically multinational corporations, is somewhat of an exception to the emerging framework of rules governing extraterritorial jurisdiction. 對外國（州）實體（通常是跨國公司）征稅，對正在形成的涉及域外管轄的規則框架來說，多少是個例外。
An income tax deduction is allowed for bad debt.
understanding “the law” is a difficult process. 懂得“法”是個艱難的過程。
If Client is required by law to make any tax deduction, withholding or payment from any amount paid or payable by Client to Consultant under this Agreement, the amount paid or payable to Consultant shall be grossed up to the extent necessary to ensure that Consultant receives and retains, free of liability, the net amount equal to the amount that Consultant would have received and retained, had no tax deduction or withholding been made. 若法律規定客戶須根據本協議從付給或付給顧問的任何款項中扣除、代扣或繳納稅款，付給或應付給顧問的金額應返回計還原，以確保顧問收到和保留的總額，相等于如同在不扣除或不代扣稅款情況下收到和保留的凈收入，而無須繳納該等稅收。