最后，本研究将讨论双重税收协定和资本弱化规则。
Finally, this study will discuss the double tax agreement and thin capitalization rules.
同时也免征双重税收，这种税收困住了(法人)公司部门：法人公司必须要缴纳企业税，而后公司的股东还必须要缴纳他们的分红所得税。
They also escape from the double taxation that plagues the corporate sector: corporations have to pay corporate taxes and then their shareholders have to pay taxes on their dividends.
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