And the spirit of the rules is easily broken, by casting taxable foreign income and capital gains as untaxable foreign capital.

把要课税的国外收入和资本增长定为无需课税的国外资本，这将无疑打破政策的宗旨。

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However, with the virtual world bitcoin wealth being selectively anonymous and practically untaxable, it may just decide to stay there.

FORBES: Virtual Currencies and Roach Motels

Mountain View's Locke suggests that the server location be taken out of the equation by basing the point of sale on where the company's headquarters are located, and Hennepin County's Johnson pointed out that software and computer-generated music transactions may prove to be undetectable and therefore untaxable.

CNN: The Internet tax revolt