The new agreement could encourage offshore Chinese firms to re-define themselves as Chinese resident enterprises, and in turn be subject to a further degree of local taxation.

新协议鼓励境外的中国公司把自己重新定位为中国常驻企业，进而加大接受中国本土税收的程度。

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Relevant provisions should be included in domestic taxation legislations to setup the subject and object of tax credit and taxation agreements with foreign countries should be completed.

应在国内税法中制定相应条款，明确规定税收抵免的主体和对象，完善对外税收协定。

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People would be taxed when they earn wages, but when after-tax money is saved, it would not be subject to further taxation.

当人们挣到工资后就应该纳税，但是纳税之后的钱就应该被节省下来，不应该对其进行进一步的征税。

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If the U.S. parent sells stock in a non-Chinese holding company that owns the Chinese company, generally the gain should not be subject to Chinese taxation.

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Under EU law, profits of such CFCs should not be subject to additional taxation in the country of the parent company if the subsidiaries are engaged in genuine economic activities.

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She suggests that profits from "game worlds" such as "World of Warcraft" be taxed with a "cash out" rule but gains in commodified worlds such as "Second Life" be subject to in-world taxation.

FORBES: Taxing Virtual Worlds