There is a difference between pre tax accounting profits derived from accounting principle and taxable profits derived from the tax law.

所得税会计是研究如何处理按照会计准则计算的税前会计利润与按照税法计算的应税所得之间差异的会计理论和方法。

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The taxable profits of Apple Sales International and Apple Operations Europe did not correspond to economic reality, the commission said.

欧盟委员会称，苹果国际销售公司和苹果欧洲运营公司的应纳税利润与其实际盈利不符。

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In theory, the profits of untaxed companies would reappear as taxable proceeds elsewhere in the economy.

理论上，未缴税公司的利润将以应缴税的收益的形式再次出现经济的其他方面。

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Avoiding short-term, taxable profits, and seeking long-term capital growth is the best approach to growing private companies.

ECONOMIST: Branson replies

UK-based companies pay corporation tax on their taxable profits wherever they are made.

BBC: Tax paid by some global firms in UK 'an insult'

One idea that Mr Monti is keen on, however, is to harmonise the accounting methods used to calculate taxable profits.

ECONOMIST: European tax harmonisation