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Tax and Corporate Governance, march,.[36] Stanley Malaga, 2006. “The Fine Art of Reducing and Avoiding Ine Taxes”. Journal of the Academy of Marketing Science,vol. 1, january,pp3442. 外文文獻(xiàn)翻譯譯文題　　目：　　　　嘉興中小企業(yè)稅收籌劃相關(guān)問(wèn)題研究　　　　一、外文原文原文一： Taxation, Accounting and Transparency:The Interaction of Financial and Tax Accounting1. IntroductionIn the last years, economic areas have constantly moved together. As a consequence, panies, especially the big players in the markets, have headed towards using the international capital markets and to get access to stock exchanges in different jurisdictions.As a prerequisite, the prevailing international accounting standards, be it IFRS and/or . GAAP, have to be followed. On the other side, as tax legislation is still “l(fā)ocal” and not harmonized, the panies always have to look for getting the best tax environment they can for carrying on their businesses. The following article tries to summarize shortly the influence of internationalization on taxation and accounting in general and with regard to transparency of tax effects in the international accounts in particular. As a consequence of more transparency, it is important to be aware of possibilities and boundaries of existing influences on the tax rate as well and to clearly define a framework for tax planning, which not only is in line with legal requirements, but as well with ethical standards, as each individual pany cannot afford loosing its good reputation.2. Taxation and Accounting – Two Different Worlds? Status QuoAs taxation is still local, multinational corporations have to align business opportunities and needs with finding the suitable tax environment for doing business and structuring their business activities. Needless to say that national and international rule of allocating profits has to be taken as unchangeable preconditions, but nevertheless tax planning is crucial. It is not the local tax rate, but the effective tax burden that in the end really counts, taking always the tax bases as well into account. And there is still flexibility how to structure the business activities, . with regard to setting up the whole group structure, financing, choosing the appropriate legal form. Taking the plexity of the local tax systems and the shortings of the existing double taxation treaties, the avoidance of double taxation is one of the most important goals in this context – and it is clearly not getting to taxexempt, nowhere taxed “white” ine. There is no doubt: The key objective for tax planning is to support business. Each business decision has to make sense without a look at the tax burden. However, if a business decision is taken, the most efficient structure from a tax point of view has to be chosen.From the view of a global player, and as tax rates are only rough indicators for the effective tax burden, the political demand with regard to taxation at least medium or long term should clearly be worldwide harmonization of the tax systems. Then, a fair tax petition via tax rates, not via plex and nontransparent tax bases would be carried out. Therefore, the industry highly weles the thoughts of the EU Commission towards a Common Consolidated Corporate Tax Base (CCCTB).Even if this CCCTB is restricted to Member States of the European Community, it would be a big step forward. Unfortunately it looks as if a lot of the EC countries take this approach not too serious, as tax revenues might be threatened. But this shows clearly the necessity of a CCCTB: If panies were taxed on their EUwide consolidated ine, . taxes on nonrealized profits arising as a consequence of intra group transactions would be avoided. Transfer Pricing adjustments which very often lead to double taxation would be at least within the EU obsolete. The reluctance of some Member States even proves the necessity: taxation should always and only be based on profits realized through a market transaction. OutlookFortunately enough, the jurisdiction of the European Court of Justice might put pressure towards harmonization: As the Court takes the basic principles of the Internal Market very serious, the Court puts always emphasis on basic Community Law, especially on non discrimination of EC residents, free movement of capital and freedom of establishment. As a consequence, a lot of restricting national tax laws has already been challenged. Especially with regard to cross border transactions, this jurisdiction will lead by itself on the long run towards a forced harmonization.Therefore, it would from this point of view as well be in the interest of the EC Member States to actively support the EU Commission towards a joint tax jurisdiction.In this context, it is fair to say that some taxation principles have definitely to be taken into account, even if this might be selfevident: Taxation must always be based on the individual