Domestic creditors can be taxed; repaying one's own citizens is easier to do than handing large sums over to foreigners.
一国可对国内债权人征税，向本国公民还债也比向外国债主大笔还钱容易。
2
It is also meant to reduce disputes over "transfer pricing", the means by which subsidiaries of a group seek to shift profits to where they will be taxed most favourably.