Question

英语翻译，急求啊！

As Chris Evans explains, “achievement of any or all of these goals is only possible because of the potential for tax leverage or tax arbitrage that arises as a result of so-called inconsistencies and discontinuities that exist within national tax jurisdictions and across international tax borders”. While one might hope to minimise opportunities for tax avoidance by reforming basic tax rules to eliminate or reduce these inconsistencies and discontinuities, they often exist for good reasons (for example to reduce complexity, to accommodate liquidity concerns, to promote social and economic policy objectives, or to recognise national sovereignty) and are unlikely to disappear. As a result, although amendments to what John Braithwaite has characterized as “loophole-ridden tax laws” are an important way to prevent opportunities for abusive tax avoidance, it is also essential to regulate the manipulation of these inconsistencies and discontinuities in order to address this problem.

Answer 1

克里斯埃文斯解释说，“任何或所有这些目标的实现不仅是因为作为一个所谓的不一致和不连续性，在国家税收管辖权和存在跨国际税收边界而产生的潜力，为税收杠杆或税收套利的可能“。虽然人们可能希望通过改革基本税收法规，以消除或减少这些不一致和不连续性，以尽量减少避税的机会，他们往往存在很好的理由（例如降低复杂性，以适应流动性的担忧，促进社会和经济政策目标，或承认国家主权），并不会消失。因此，虽然以修订的“漏洞缠身的税法”的重要途径，以防止滥用避税的机会，这也是必不可少的规范操纵这些不一致和不连续性，为了解决这个特点约翰布雷思韦特问题

Answer 2

克里斯埃文斯解释说，“实现任何或所有这些目标是唯一可能的，因为潜在的税收杠杆或税收套利，产生的结果是所谓的不一致和不连续，存在于国家税收管辖权和跨国际边界”。而一个可能希望尽量减少的机会，避税改革基本规则，消除或减少这些不一致和不连续性，他们往往存在良好的原因（例如降低复杂性，适应流动性问题，促进社会和经济政策的目标，或承认国家主权）和不可能消失。因此，尽管修订什么约翰布雷斯韦特定性为“loophole-ridden税法”是一个重要的办法阻止滥用避税机会，同样重要的是调节操纵这些不一致和不连续性来解决这个问题。