欧盟收紧企业规则，以解决避税
英语课
欧盟收紧企业规则，以解决避税
BRUSSELS, Nov. 25 (Xinhua) -- The European Union (EU) on Monday proposed amendments 1 to key EU corporate 2 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 taxation 3, 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 exemption 4 for dividends 5 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 tightened 6 up so that specific tax planning arrangements, such as hybrid 7 loan arrangements, cannot benefit from tax exemptions 8.
（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
- 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。
adj.共同的，全体的；公司的，企业的
- 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。
n.征税，税收，税金
- 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。
n.豁免，免税额，免除
- 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。
红利( dividend的名词复数 )； 股息； 被除数； （足球彩票的）彩金
- 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。
收紧( tighten的过去式和过去分词 )； （使）变紧； （使）绷紧； 加紧
- 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。
n.(动，植）杂种，混合物
- 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。
n.（义务等的）免除( exemption的名词复数 )；免（税）；（收入中的）免税额
- 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
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