The big flaw in the plan is that taxable transactions are likely to migrate outside the EU.

此计划的一大问题在于应纳税的交易很可能会迁移到欧盟之外进行。

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Note that all barters are taxable transactions and have to be reported to the IRS as income.

注意：所有的易货交易必须是可课税交易且必须作为收入报给IRS。

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It shall be determined by the local tax authorities whether units and individuals who are non-enterprise entities and do not often incur VAT taxable transactions should file this return.

非企业性单位不经常发生增值税应税行为的单位及个人是否填报，可由当地税务机关确定。

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The big flaw in the plan is that taxable transactions are likely to migrate outside the EU. Although the commission bills its proposals as the first step towards a global agreement, it is hard to discern sweeping international enthusiasm for the idea.

ECONOMIST: The European Commission gets busy

If you choose to rebalance annually or even more frequently in a taxable portfolio, carefully review how the various transactions you'll need to make will affect your tax return, as well as any fees you might incur.

FORBES: Magazine Article

Ruble, who is appealing, had been accused of writing letters blessing knowingly bogus tax shelters--complicated transactions without economic substance that created massive phony losses used to offset massive taxable income.

FORBES: Informer