简单列举几个例子，其中包括英国的“利润转移税”(DP)、澳大利亚的“跨国反避税法”（MAAL）和印度的“显著经济存在”（SEP）测试。
They have included Britain's DP (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few.
如果公司将成本转移到消费者，那么消费者相当于支付间接税。
If the company passes on the cost to consumers, then the consumer pays the hidden tax.
较高的商品价格的作用就像消费税，把财富由消费资源的个人或公司转移到生产此资源的公司或国家。
Higher commodity prices act like a consumption tax, transferring income from households and companies which use the resources to companies and countries that produce them.
将无实际意义的社会资金转移给社会弱势群体，这才是交易税的意义所在。
That's where a transaction tax - the transfer of resources from the socially useless to the socially disadvantaged - comes in.
当一年前增值税增加的时候，只有大约一半转移到价格上，现在几乎全部的影响将转移到物价上。
When VAT went up a year ago only about half of the increase was passed on to prices. This time virtually all of it is expected to go through to prices.
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。
But one emerging theme is that a cross-border deal can be an opportunity to shift to a low-tax country.
新加坡目前对任何引起股票或不动产的处置、转移或转让的契约都按价征收印花税。
Singapore currently imposes AD valorem stamp duty on any instrument that effects the disposal, transfer or conveyance of stocks (or shares) or immovable properties.
工贸部发言人表示，由于反倾销税被取消，很多买家将订单从中国转移至云南。
The MOIT said that since the end of anti-dumping duties, many buyers have shifted their orders from China to Vietnam.
资产转移不仅涉及企业所得税，同时也涉及到流转税的问题。
Both income tax and turnover tax are involved in asset transfer of enterprises.
对保护基金公司接收被处置证券公司财产签订的产权转移书据，免征印花税。
III. The stamp tax on the documents of transfer of property titles that the Protection Fund Corporation accepts from the securities companies under disposition shall be exempted.
随后资本损失被转移，使乐富门避免缴纳资本收益税。
The capital losses were then transferred to enable Rothmans to avoid capital gains tax.
农业税取消后，中央和地方应采取多种措施解决乡村财政困难。国家需要加大转移支付的力度，弥补乡村因减免农业税而减少的收入。
After the agricultural tax is cancelled, central authorities and locality should take many kinds of measures to solve the rural finance difficulty.
农业税取消后，中央和地方应采取多种措施解决乡村财政困难。国家需要加大转移支付的力度，弥补乡村因减免农业税而减少的收入。
After the agricultural tax is cancelled, central authorities and locality should take many kinds of measures to solve the rural finance difficulty.
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