在地域体系和免税系统内，国家对公司课税都是在国内获得的利润，对从国外获得分红是免税的。

Under the competing territorial or exemption system, a country taxes a company only on profits earned at home; dividends paid by foreign subsidiaries are exempt.

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委员会不提倡增加销售税或者对按照工业激励法享有免税待遇的公司征收任何形式的临时税。

The panel decided against recommending an increase in the sales tax or imposing any type of temporary tax on corporations benefiting from tax exemption under the industrial incentives law.

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一眨眼工夫，一位买家又会通过一笔免税的换股交易收购这家新公司。

A nanosecond later, a buyer would acquire the new corporation in a tax-free stock-for-stock deal.

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