There is less balancing of domestic against foreign public interests in tax cases.在税务案件中，本国公共利益与外国（州）公共利益之间的平衡较少。
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.一般说来，在联邦一级，凡公民、居民、在美国设定住所的外国人或美国公司等挣得的总收入，不问其在何地挣得，均须向联邦纳税。
如果是以人民币结算，合营公司应安排通过有关外汇银行，按照支付日中国人民银行公布的美元买入和卖出汇价的中间价将该等人民币兑换为美元，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; 公司须缴纳的由中国或世界任何其他地区设置或征收的任何形式的税收，在不损害前述一般性原则的情况下，包括按利润或收入计征的税款、按资本资产计征的税款、财产遗产税、利润税、临时利润税、利息税、遗产税、赠予税、工资预扣税、税率、关税和消费税、过户税、继承税、印花税、资本税、就业税、增值税及一般应向世界上任何地区的税务、海关或财政机关缴纳的任何税收、进口税、税款、税费或任何款额；