在线英语听力室

欧盟收紧企业规则，以解决避税

时间：2013-11-26 03:49:29

搜索关注在线英语听力室公众号：tingroom，领取免费英语资料大礼包。

（单词翻译）

 　　欧盟收紧企业规则，以解决避税

       BRUSSELS, Nov. 25 (Xinhua) -- The European Union (EU) on Monday proposed amendments1 to key EU corporate2 tax legislation in order to combat tax avoidance.

　　The proposal from the European Commission is expected to close loopholes in the Parent-Subsidiary Directive, which some companies have been using to escape taxation3, according to a press release of the Commission.
　　"In particular, companies will no longer be able to exploit differences in the way intra-group payments are taxed across the EU to avoid paying any tax at all," said the press release.
　　The Directive was designed to eliminate tax obstacles for profit distributions between parent companies and subsidiaries based in different Member States. It gives a tax exemption4 for dividends5 and other profit distributions paid by subsidiary companies to their parent companies.
　　The revision of the Parent-Subsidiary proposal, together with the Recommendation on Aggressive Tax Planning, for the first time ever, took concrete measures to tackle the widespread problem of corporate tax avoidance, said the EU.
　　Under the new proposal, the Directive is tightened6 up so that specific tax planning arrangements, such as hybrid7 loan arrangements, cannot benefit from tax exemptions8.

分享到：


点击收听单词发音收听单词发音  

1 amendments 39576081718792f25ceae20f3bb99b43     
（法律、文件的）改动( amendment的名词复数 )； 修正案； 修改； （美国宪法的）修正案
参考例句：
  • The committee does not adequately consult others when drafting amendments. 委员会在起草修正案时没有充分征求他人的意见。
  • Please propose amendments and addenda to the first draft of the document. 请对这个文件的初稿提出修改和补充意见。
2 corporate 7olzl     
adj.共同的，全体的；公司的，企业的
参考例句：
  • This is our corporate responsibility.这是我们共同的责任。
  • His corporate's life will be as short as a rabbit's tail.他的公司的寿命是兔子尾巴长不了。
3 taxation tqVwP     
n.征税，税收，税金
参考例句：
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
4 exemption 3muxo     
n.豁免，免税额，免除
参考例句：
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
5 dividends 8d58231a4112c505163466a7fcf9d097     
红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金
参考例句：
  • Nothing pays richer dividends than magnanimity. 没有什么比宽宏大量更能得到厚报。
  • Their decision five years ago to computerise the company is now paying dividends. 五年前他们作出的使公司电脑化的决定现在正产生出效益。
6 tightened bd3d8363419d9ff838bae0ba51722ee9     
收紧( tighten的过去式和过去分词 )； （使）变紧； （使）绷紧； 加紧
参考例句：
  • The rope holding the boat suddenly tightened and broke. 系船的绳子突然绷断了。
  • His index finger tightened on the trigger but then relaxed again. 他的食指扣住扳机，然后又松开了。
7 hybrid pcBzu     
n.(动，植）杂种，混合物
参考例句：
  • That is a hybrid perpetual rose.那是一株杂交的四季开花的蔷薇。
  • The hybrid was tall,handsome,and intelligent.那混血儿高大、英俊、又聪明。
8 exemptions 98510082c83cd5526d8e262de8a35d2d     
n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额
参考例句：
  • The exemptions for interpretive rules, policy statements, and procedural rules have just been discussed. 有关解释性规则、政策说明和程序规则的免责我们刚刚讨论过。 来自英汉非文学 - 行政法
  • A: The regulation outlines specific exemptions for some WPM. 答：该规定概述了某些木质包装材料的特定的例外情形。 来自互联网

本文本内容来源于互联网抓取和网友提交，仅供参考，部分栏目没有内容，如果您有更合适的内容，欢迎 点击提交 分享给大家。