Corporations will no longer be able to exclude foreign-source income from tax.

企业的那些国外收入将不再免税。

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Remittances in Mexico are the second-largest source of foreign income, after oil, and ahead of tourism.

汇入墨西哥汇款是墨西哥第二大海外收入来源，仅次于石油，而位于旅游业之上。

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How does one determine the income source for incomes other than wages and salaries derived by foreign individuals?

工资薪金以外的所得如何确定是否属来源于中国境内的所得？

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Libertarians and conservatives, by contrast, explain that expatriation is the result of an onerous tax system that imposes high tax rates and requires the double taxation of foreign-source income.

FORBES: When A U.S. Company Redomiciles To The Cayman Islands, What Lesson Should We Learn?

The tax dodge using foreign-source income also favours companies that do business in high-tax countries: it is not obvious that the American government should support the treasuries of those countries (or, indeed, those of the handful of Caribbean islands where 95% of the sham firms are located).

ECONOMIST: Economics focus

For good measure, the House bill also gets the ball rolling on tax increases on foreign-source corporate income.

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