Among the new tax proposals, one would restrict income shifting by a U.S. company to a foreign subsidiary, by transferring patents or other intangible property.
新税收计划中的一项内容是，限制美国公司通过转移专利或其他无形资产向外国子公司转移收入。
2
To avoidtaxing the same income twice, most other countries give shareholders at leastsome credit for the tax that the company has already paid.
为了避免相同的一笔收入重复缴税，大部分其他国家至少信任股东应支付的所得税已经由公司缴纳过了。
3
Converting from LLC to C Corp can usually be accomplished without triggering any incometax for the owners or the company, but issues may arise.