There is less balancing of domestic against foreign public interests in tax cases.在稅務案件中，本國公共利益與外國（州）公共利益之間的平衡較少。
Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U.S. taxation, no matter where the income is earned.一般說來，在聯邦一級，凡公民、居民、在美國設定住所的外國人或美國公司等掙得的總收入，不問其在何地掙得，均須向聯邦納稅。
如果是以人民幣結算，合營公司應安排通過有關外匯銀行，按照支付日中國人民銀行公布的美元買入和賣出匯價的中間價將該等人民幣兌換為美元，向乙方支付美元。 In case of Renminbi settlement, the JV Company shall arrange for payments to be made to Party B in U.S. Dollars through the relevant foreign exchange bank by converting such Renminbi into U.S. Dollars at the middle price between the buying and selling rates for U.S. Dollars published by the People’s Bank of China on the date of payment.
any liability of the Company to any form of taxation whether created or imposed in the PRC or any other part of the world and, without prejudice to the generality of the foregoing, includes any tax computed on profits or income, any tax computed on capital assets, estate duty, profits tax, provisional profits tax, interest tax, death duty, gift duty, payroll tax withholding tax, rates, custom and excise duty, transfer tax, inheritance tax, stamp duty, capital duty, employment taxes, value added tax, and generally any tax, imposition, levy or rates or any amount payable to the revenue, customs or fiscal authorities in any part of the world;???公司須繳納的由中國或世界任何其他地區設置或征收的任何形式的稅收，在不損害前述一般性原則的情況下，包括按利潤或收入計征的稅款、按資本資產計征的稅款、財產遺產稅、利潤稅、臨時利潤稅、利息稅、遺產稅、贈予稅、工資預扣稅、稅率、關稅和消費稅、過戶稅、繼承稅、印花稅、資本稅、就業稅、增值稅及一般應向世界上任何地區的稅務、海關或財政機關繳納的任何稅收、進口稅、稅款、稅費或任何款額；