Advance pricing Arrangements (APA) helps resolve the problems of transfer pricing abuse and double taxation or double non-taxation, thus the tax department can improve their working efficiency.

实行预约定价制度可以较好地解决转让定价滥用和国际双重征税或不征税问题，提高税务部门工作效率。

youdao

to declare the collection of non-parliamentary taxation, such as ship money, illegal

须申报未经国会同意税收所得 如船费等非法收入

youdao

The second benefit, according to analysis done by the Joint Committee on Taxation, another non-partisan outfit, is that it will lift salaries for many Americans and raise tax revenues.

第二个好处是，根据另一非党派机构税收联合委员会的分析，它将提高很多美国人的工资，从而提高税收。

youdao

Odd then that so much of the work seems to be done by my friends at the Oxford Centre for the Non-Taxation of Business.

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The only way around this simple fact is to discard any notion of non-discriminatory taxation and equal treatment under the law and design the tax code as a punitive instrument to redistribute income.

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The government is not wrong to tighten taxation of non-doms, but it needs to tread carefully.

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