The biggest problem with the current system is that, by taxing the subsidiaries of multinational corporations as separate entities, it provides plenty of room for global companies to dodge their tax obligations. The reform efforts by the OECD, acting at the request of the G-20, represent welcome attempts to address so-called “base erosion and profit shifting” (BEPS), but they do not go far enough.
当前制度的最大问题是，它将跨国公司分支机构当作独立实体征税，从而给全球性公司创造了充分的逃税空间。经合组织应G-20的要求采取了改革措施，这些措施是解决所谓的“税基侵蚀和利润转移”（BEPS）问题的有益尝试，但步子迈得不够大。