Recent revelations that many companies pay vanishingly little corporate tax have laid bare serious shortcomings in the international tax system. This has created a groundswell of demands for reform that politicians, struggling to make ends meet in a post-crisis world, are readier to meet. The plan produced by the OECD for the Group of 20 leading economies is an attempt to translate clamour into action.
近期一些报道显示很多企业缴纳的公司税少得可怜，这揭示出国际税收体系的严重缺陷。要求改革国际税收体系的呼声也因此迅速高涨，而后危机时代那些拼命开拓财源、以确保政府收支平衡的政客，要比以前更乐于接纳这种要求。经合组织(OECD)为20国集团(G20)制定的方案，就是将呐喊转变为行动的一次尝试。
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