没有人怀疑美国现行的公司税系统是一团乱麻，它有着太高的法定税率和太多的免除项目。
No one doubts that America’s corporate-tax system is a Byzantine mess of high statutory rates and oodles of exemptions.
英国的捕猎法规定，除某些免除法定条列外，禁止用狗对野生动物进行捕猎。
The Hunting Act makes it an offence to hunt a wild mammal with dogs, apart from the tightly-drawn exemptions set out in the Schedule to the Act.
重大自然灾害在合同法上被界定为不可抗力，作为法定的免责事由而免除当事人合同不履行的法律责任。
The grave natural disaster is regarded as the irresistible force written in the contract law, and so it can be an exemption when the contract cannot be observed.
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