This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.

无法依照针对银行监管和打击金融犯罪的标准对逃税和税收竞争问题上定下国际标准，利率与税率上的不一致就是其原因。

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which was why Leona, accused of “naked greed” by the judge, spent 18 months in Camp Fed in 1992-94 for tax evasion, when it was fairly clear that her real crime was to be both abrasive and rich.

这就是莱昂娜被法官指控为“赤裸裸的贪婪”的原因，她因此指控于1992-1994年间在Camp Fed呆了十八个月。 事情相当清楚，她真正的罪名其实是既粗俗又富有。

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Part two: by comparing and analyzing ways to express the crime, author put forward a reasonable conception of tax evasion.

第二节：对有关偷税罪概念的各种不同表达方式进行比较分析，提出了偷税罪的应然概念。

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It has been used successfully in the past in difficult subject areas, such as wildlife crime in South Africa, on issues of abortion in Catholic countries, and tax evasion in the Netherlands.

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This is why there is no international standard on tax evasion or tax competition along the lines of international standards on bank regulation or fighting financial crime.

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