每日一句 | 2020年第29篇长难句

每日一句慢慢来，比较快2020年第29篇长难句Part 3 原文Crucially, firms would pay taxes where they generate revenues, which are harder to sequester abroad with the sorts of intragroup loans and other accounting wheezes often used to book profits in lower-tax jurisdictions such as Ireland or Luxembourg. Regulators say that this practice helps explain why digital firms pay an estimated effective tax rate in Europe of just 9.5%, compared with 23.3% for bricks-and-mortar ones. The new tax could raise €5bn a year.Part 3 翻译关键在于企业将要在它们产生收入的地方缴税。企业常利用集团内部贷款和其他会计手段把利润登记到爱尔兰或卢森堡等低税率辖区，但它们不容易用这些招数把收入隐藏到国外。监管机构表示，运用这类避税手段使得数字公司在欧洲的实际税率仅为9.5%，而实体企 ………………………………