This model leaves the assessment and administration of corporate taxes entirely in the hands of member states, and would not require harmonization of legal and accounting rules. It would be transparent, simple, and easy to administer.
这一模式将公司税的评估和管理完全交到各成员国手中，并且也不需要法律和会计规则的协调。它将会是透明、简单和易于管理的。如此一来，管理交易价格和国外课税扣除申报的庞大机构也可以撤销了。