Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.

新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。

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To avoidtaxing the same income twice, most other countries give shareholders at leastsome credit for the tax that the company has already paid.

为了避免相同的一笔收入重复缴税，大部分其他国家至少信任股东应支付的所得税已经由公司缴纳过了。

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Converting from LLC to C Corp can usually be accomplished without triggering any income tax for the owners or the company, but issues may arise.

从有限责任公司转化为股份有限公司通常不会给业主或公司产生任何收入税，但是可能会需要打官司。

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Surprisingly, Mr Steinitz has raised VAT from 15.5% to 16.5% (but had to drop a proposal to levy it on fruit and vegetables), while embarking on a seven-year plan gradually to reduce company tax and income tax instead.

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But, unbeknownst to Howard and his son, their company might well owe income tax to California as well.

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You could place your copyrights or patents into a company in, say, Bermuda, where there is no corporate income tax at all, then charge the company in Ireland for the use of those copyrights and or patents.

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