The total amount of tax due is supposed to be roughly independent of whether the income is earned at home or abroad.

应纳税额总额大体上与所得是在本国取得的还是在外国取得的无关。

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Corporate earnings are largely bolstered by income earned abroad and kept there due to high US tax rates.

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The exclusion from taxation of income earned abroad under the jurisdiction of another treasury and legislature is the sovereign right of that country.

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The measure would double tax U.S.-based multinationals on income earned abroad.

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