'American citizens working abroad are competing against people from other nations who are only subject to taxation in the country in which they work and not back home,' he says.

他说：“在海外工作的美国公民要跟其他国家的人竞争，后者只需要在所工作的国家纳税，不用向本国纳税。”

youdao

Let's move on to the prickly subject of taxation reform.

咱们继续讨论下一项税制改革这个棘手的问题吧。

《牛津词典》

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。

youdao

If anything is left at death, then it is subject to taxation again by the death tax.

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Authorities announced last month that all incomes derived from activities such as Wang's are subject to taxation.

CNN: A Profitable Crusade

This is yet another extremely complex function, which Social Security describes as leading first to half and then 85 percent of our benefits being subject to taxation.

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