Tax offices would discourage prompt settlement or overpayment of accounts: one Swiss canton has already stopped discounts for early tax payment and said it wants to receive money as late as possible.

税务局将阻碍及早结算和多付款项：瑞士某一州已经取消了及早缴税的优惠制度，并表示他们希望尽可能地推迟收账。

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To provide consulting and servicing business in company accounts keeping, tax calculation and payment settlement for enterprises, Chinese employees and foreigners.

提供企业财务记账代理；企业、中国员工及外国人的税务核定及缴纳代理。

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According to the Measures, a resident enterprise registered overseas may file tax returns and pay taxes by means of quarterly prepayment or year-end final settlement.

根据该办法，非境内注册居民企业按照分季预缴、年度汇算清缴方法申报缴纳所得税。

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On an adjusted basis, earnings of 64 cents per share (excluding a tax settlement and the sale of the advertising unit) were up 8.5% and in line with estimates.

FORBES: AT&T Dips After Revenue Disappoints

"This is the largest tax evasion settlement in UK history, marking a significant step forward in the battle against those who seek to evade UK tax, " said the Treasury.

BBC: ?40bn held in Swiss bank accounts by UK taxpayers

The author of over 30 books and hundreds of articles, Wood is most well-known for advising litigants on the tax treatment of settlement and judgments.

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