UC知道请教经济学英语高手
来源：百度知道 编辑：UC知道 时间：2024/05/24 11:34:19
本人想搞经济学方面的研究,可是英语不好,请教高手帮忙翻译下.
5.1.2. Direct 100% participation in the foreign companies Distorting effects arise in respect of direct 100% participation by the parent (resident in France, Germany, Italy and the United Kingdom, respectively) in the foreign companies.
If the foreign companies do not carry out a genuine economic activity and the CFC legislation applies (Example 1), a considerable divergence in the overall tax burden for the parent companies may arise due to the differences in the type of income covered by the CFC legislation.
Example 1 considers the hypothesis that the foreign companies generate income that is partly derived from industrial and commercial activities and partly from speculative or static activities (“passive income”). In this scenario, German groups are privileged, as the German CFC legislation only applies to passive income. Nevertheless, the tax burden on UK groups still makes them competitive, as the UK CFC legislation does not ap
5.1.2. Direct 100% participation in the foreign companies Distorting effects arise in respect of direct 100% participation by the parent (resident in France, Germany, Italy and the United Kingdom, respectively) in the foreign companies.
If the foreign companies do not carry out a genuine economic activity and the CFC legislation applies (Example 1), a considerable divergence in the overall tax burden for the parent companies may arise due to the differences in the type of income covered by the CFC legislation.
Example 1 considers the hypothesis that the foreign companies generate income that is partly derived from industrial and commercial activities and partly from speculative or static activities (“passive income”). In this scenario, German groups are privileged, as the German CFC legislation only applies to passive income. Nevertheless, the tax burden on UK groups still makes them competitive, as the UK CFC legislation does not ap
5.1.2.直接的100%参与扭曲影响外国公司有关直接100%参与经过(常住在分别)在外国公司中法兰西,德意志,意大利和联合王国父母出现.如果外国公司不实行一真诚经济活动在总税负担为中和CFC立法应用(例子1),一相当大分叉,母公司可以在类型的被CFC立法覆盖的收入中差异由于起来.例子1考虑假说外国公司产生收入,被从工业和商业活动和部分从沉思默想的或者静止活动((“passiveincome”)部分得到的.在这剧本中,当德国CFC立法仅适用于被动收入时,德国组是有特权.尽管如此,当英国CFC立法不适用于“activeincome”在朝派将军,来自indus-审讯的收入和被EU产生的商业活动时,税对英国组的负担仍然使他们变得竞争性居民公司.不同的税对母公司的负担也取决于外国公司的居留的状态.在例子1中,在意大利的CFC立法下,然而他们是,总的税收对意大利的组的负担是与当爱尔兰公司不是CFCs时,那右手击球员的左后方场地法国人聚集在一起相比较低CFCs在下面法国 CFC