The state has no income tax and low business taxes and thrives as a tax haven both for individuals who have established residence and for foreign companies that have set up businesses and offices.

这个国家不征收所得税，营业税也很低，它的税收收入主要是来自定居的个人和在此设立商行和办事处的国外企业。

youdao

Another would repeal the ability of U.S. companies that derive at least 80% of their income from foreign business to treat interest and dividends as exempt from U.S. withholding tax.

另一项内容针对至少80%的收入来自海外业务的美国公司，规定这些公司的股息和红利不得继续免缴美国所得税。

youdao

Its recent rise in income tax and measures against non-domiciled folk has alienated much of the foreign business community in the UK.

英国最近提高所得税，以及一系列针对非定居人士的措施，已经疏远了相当大一部分驻英外国商界人士。

youdao

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

Today, U.S. tax on most business income derived by foreign subsidiaries is not subject to current U.S. taxation.

FORBES: Territorial Tax Proposal Provides a Look into the Future of Corporate Taxation