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.

youdao

同一个月英国也像爱尔兰一样发布了一项预算，承诺对富人加重征税，但是像日本一样也免除了从海外的分红所要交的税。

In the same month Britain unveiled a budget that, like Ireland's, promised to clobber wealthy individuals but, like Japan's, exempted dividends paid by foreign subsidiaries from tax.

youdao