Domestic creditors can be taxed; repaying one's own citizens is easier to do than handing large sums over to foreigners.

一国可对国内债权人征税，向本国公民还债也比向外国债主大笔还钱容易。

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It is also meant to reduce disputes over "transfer pricing", the means by which subsidiaries of a group seek to shift profits to where they will be taxed most favourably.

并且此举也可以减少关于“价格转移”(即一个公司下属的分公司将利润转移到那些收税少的国家)的争议。

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But thanks to our over-taxed patent system, those tests are not applied rigorously.

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Because it -- we are over-taxed as it is.

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And that development was further embellished by the introduction of central contracts which meant England's premier players were not over-taxed by the daily grind of county cricket and came under the control of the ECB.

BBC: SPORT | Cricket | Ashes 2005 | England's success story