英语翻译Whether these measures are fully adequate to address the

英语翻译
Whether these measures are fully adequate to address the problem of tax avoidance in the 21st century,however,remains uncertain.First,as I have argued elsewhere,to the extent that legal standards governing the application of general anti-avoidance doctrines and statutory GAARs are contested or unclear,administrative guidelines may contradict the rule of law by establishing “signposts” of abusive tax avoidance without clear legal authority.152 For this reason,effective and legitimate anti-avoidance measures may depend on the presence of a statutory GAAR (which the UK has yet to adopt) and statutory guidance on common forms of abusive tax avoidance (which is lacking in the Canadian GAAR).Second,as suggested earlier,because the distinction between unacceptable or abusive tax avoidance on the one hand and acceptable tax planning or tax minimisation on the other depends on legislative intent and the purpose of the relevant tax legislation,the effective operation of a statutory GAAR is apt to depend on greater use of principlesbased drafting as well as SAARs to provide interpretative guidance.Finally,to the extent that these interpretative guideposts are often lacking in the international arena,where treaty shopping and international tax arbitrage exploit inconsistencies and discontinuities between the tax systems of differing jurisdictions and competitive pressures make it difficult for individual jurisdictions to act alone,effective efforts to counteract international tax avoidance are likely to demand greater legislative as well as administrative coordination among different jurisdictions.Despite many measures to discourage abusive tax avoidance,therefore,there is also much that remains to be done.

这些措施是否能充分地解决这一问题的避税在二十一号世纪,然而,仍然是不确定的.首先,正如我已经指出在其他地方,在某种程度上,法律规范管理应用一般的论述参见董茂云理论和法定GAARs是有争议的或含糊不清的,可能跟行政指导方针,通过建立法治的“路标”进行辱骂式管理的避税没有明确的法律效力.152因为这个原因、有效、合法的论述参见董茂云措施可以依赖一个法定的存在GAAR(英国还没有采纳)和法定指导避税的共同形式虐待(他们在加拿大GAAR).第二,正如前面提出的那样,因为两者之间的区别不接受,或者滥用避税一方面和可接受的税收筹划、税务minimisation另一方面取决于立法意图和目的的有关税收立法、有效运作,是一个法定GAAR倾向于依靠更好的利用principlesbased起草以及SAARs提供解释学的指导.最后,在某种程度上,这些阐释指路牌往往缺乏国际舞台,在那里条约、国际税收套利利用购物的矛盾和之间缺乏对不同的地区税收制度和竞争的压力难以让个别地区的单独行动,努力抵消有效国际避税可能要求更大的立法以及司法行政协调不同.尽管许多措施来阻止滥用避税,因此,还有很多工作有待完成.