Most advanced countries of the world today have a corporate profits tax rate for large corporations of about a third.

现在世界上大多数的发达国家,都征收企业所得税,对大企业来说税率大概是三分之一

耶鲁公开课 - 金融市场课程节选

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

耶鲁公开课 - 金融市场课程节选