a. 社团的, 合伙的, 公司的
This resulted in a plan that aimed to curb practices that shielded a large chunk of corporate profits from tax authorities.
六级 · CET-6 2026年6月 第1套
We estimate that the amount of corporate taxes lost as a result reached 10% of total corporate revenue in 2019, up from less than 0.1% in the 1970s.
六级 · CET-6 2026年6月 第1套
So far, the world as a whole has been trying to solve this problem by cutting or scrapping corporate taxes in a very gradual way.
六级 · CET-6 2026年6月 第1套
In the past 40 years, the global effective corporate tax rate has fallen from 23% to 17%.
六级 · CET-6 2026年6月 第1套
But the root cause of profit-shifting is the incentives involved, such as generous or lenient corporate tax rates in other countries.
六级 · CET-6 2026年6月 第1套