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And the spirit of the rules is easily broken, by casting taxable foreign income and capital gains as untaxable foreign capital. 把要課稅的國(guó)外收入和資本增長(zhǎng)定爲(wèi)無(wú)需課稅的國(guó)外資本,這將無(wú)疑打破政策的宗旨。