对外国实体的税收 Taxation of Foreign Entities

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There is less balancing of domestic against foreign public interests in tax cases. 在税务案件中，本国公共利益与外国（州）公共利益之间的平衡较少。

Generally, at the federal level, all gross income earned by a citizen, resident, domiciled alien, or domestic corporation is subject to U.S. taxation, no matter where the income is earned. 一般说来，在联邦一级，凡公民、居民、在美国设定住所的外国人或美国公司等挣得的总收入，不问其在何地挣得，均须向联邦纳税。