But one emerging theme is that a cross-border deal can be an opportunity to shift to a low-tax country.

但并购有一个主题，那就是跨境交易可能是转移到低税国家的机会。

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The French tax is not just a unilateral move by one country in need of revenue.

法国的税收并不是一个需要税收的国家单方面采取的行动。

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WTO rules let the winning country — in this case of Brazil — tax imports from the losing country.

世界贸易组织让获胜国——这个案子中的是巴西——从失败国收进口税。

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It is free,". Summers explains every worker in the country pays for it through a national insurance tax.

VOA: standard.2009.09.24

There may not be an exception, but essentially every country has a corporate profits tax and then we also have a personal income tax.

应该没有特例,每个国家都规定公司都要上缴所得税,还有个人所得税

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Those were tax cuts only for the richest, 1% or 2% of the country,

那是给仅有全国1%或者2%的最富有的人减税，

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And, they calculate that the marginal effective tax rate on investment by a U.S. firm in a low-tax country is, remarkably, a negative 24 percent.

FORBES: A New Way To Address The International Tax Mess For U.S. Companies

The game is simple: Shift as many costs as possible to a high-tax jurisdiction such as the U.S. and move as much income as possible to a low-tax country such as Ireland.

FORBES: Would Trimming The U.S. Corporate Tax Rate Matter?

Grubert and Altshuler figure the rate on investment in a low-tax country would rise to a negative 4.4 percent under the per-country version, far higher than the negative 24 percent under current law.

FORBES: A New Way To Address The International Tax Mess For U.S. Companies