The taxation of foreign entities, typically multinational corporations, is somewhat of an exception to the emerging framework of rules governing extraterritorial jurisdiction. 对外国（州）实体（通常是跨国公司）征税，对正在形成的涉及域外管辖的规则框架来说，多少是个例外。
An income tax deduction is allowed for bad debt.
understanding “the law” is a difficult process. 懂得“法”是个艰难的过程。
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. 若法律规定客户须根据本协议从付给或付给顾问的任何款项中扣除、代扣或缴纳税款，付给或应付给顾问的金额应返回计还原，以确保顾问收到和保留的总额，相等于如同在不扣除或不代扣税款情况下收到和保留的净收入，而无须缴纳该等税收。