America's labyrinthine tax rules are hardly the product of intelligent design, he explains.

巴特莱特先生解释说，美国的税收规则如迷宫一般，几乎不是智慧设计的产物。

The 6.1 billion hours Americans waste each year complying with tax rules could have been spent inventing new products.

美国人每年要浪费在交税上的时间共有61亿小时，这些时间本可以用在创造发明上。

Companies would face two parallel systems, calculating their liabilities first under regular tax rules and then under the minimum-tax regime.

公司将面临两个平行的体系，首先根据常规税收规则计算负债，然后再根据最低税收制度计算负债。

In May, nearly 130 countries and territories agreed on a plan to overhaul international tax rules.

5 月， 近 130 个国家和地区同意了一项全面改革国际税收规则的计划。

Non-compliance with the tax rules, so impenetrable that it is almost impossible to abide by them all, are a favourite accusation.

不遵守税收规则是人们最喜欢的指责，这种行为是如此难以理解，以至于几乎不可能全部遵守。

Details are murky but a state official in southern India had allegedly got around tax rules by directing money through a shell company and declaring the proceeds to be investment, not taxable income.

细节尚不清楚，但据称印度南部的一名州官员通过一家空壳公司引导资金并宣布收益为投资而非应税收入，从而绕过了税收规定。

This is only a tip of the iceberg because we know there are a lot of companies operating in these locations, but due to unfair global tax rules, they're not giving back their fair share.

这只是冰山一角， 因为我们知道有很多公司在这些地方开展业务，但由于不公平的全球税收规则， 他们没有回馈应有的份额。

These unilateral developments differ in their specifics, but they are all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right.

虽然这些单边措施进展在具体细节上有所不同，但他们都意在对跨国公司的收入和收益征税，各国都认为他们有权征税，即使国际税收规则没有赋予他们这一权利。

These unilateral developments differ in their specifics, but they re all designed to tax multinationals on income and revenue that countries believe they should have a right to tax, even if international tax rules do not grant them that right.

这些单边举措虽然细节各不相同，但却都意在对跨国公司的净收益、总收益征税，这些国家都认为他们有权利这么做， 即使国际税收法则并没有赋予他们这种权利。