Under federal law, coins are considered collectibles, and are liable for capital gains taxes.

根据联邦法律，硬币被视为收藏品，属于资本得利税范围。

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Buyer is liable only for taxes which Seller is authorized to collect from Buyer by law.

买方承担卖方只对授权的税收收集买方由法律规定。

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The Sub-Contractor shall be liable for the payment of such taxes in the P. R. of China or wherever they become due and payable.

承包商应负责支付在中国境内或任何地区其应该支付的此类税款。

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However, most of that money is sitting in accounts outside the US and would be liable for US taxes if repatriated.

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You are still liable for American taxes (unlike most other countries).

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For example, the U.S. and Afghan governments signed a bilateral agreement in 2003 that states the U.S. government, its military and civilian personnel and contractors aren't liable for Afghan taxes.

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