作者：Alice的学习笔记
原文
Last week, the Group of Seven wealthy democracies, called G7 for short, agreed on a global minimum corporate tax of not less than15 percent. Supporters said this global minimum corporate tax has been a long time coming. The aim is to prevent multinational companies from paying very little tax by using subsidiaries to put their profits in tax havens. After the G7 countries agreed to a global minimum corporate tax, the US Secretary of the Treasury Janet Yellen said, "For too long there's been a global race to the bottom in corporate taxes." The expression "a long time coming" means arriving or happening after a long time. **A haven is a place of safety or refuge. Taiwan has become a haven for many Hong Kong people.
The expression "tax haven" means a country or area that offers very low taxes for foreign individuals and companies. Tax havens normally have stable economies and politics. People or companies do not have to live or have a presence in tax havens to enjoy low taxes. These countries normally have a high level of secrecy to protect bank accounts. The Bahamas, Bermuda, and Monaco are examples of tax havens. The G7 wants a global minimum tax to prevent multinational companies such as Facebook from paying very little tax in their own countries and the countries where they do business by keeping profits in tax havens.
When Yellen said for too long there's been a global race to the bottom, she meant multinationals have avoided paying their fair share of taxes for too long. The expression "a race to the bottom" means a situation in which companies compete for customers by offering the lowest prices. To do this, they reduce costs by paying the lowest wages or giving workers the worst conditions. When Yellen said "a global race to the bottom in corporate taxes", she meant places cutting corporate taxes to attract foreign multinationals. Hong Kong and Singapore are examples of this.
单词、短语
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democracy
如果作为可数名词，意思是民主国家，英文解释为：A democracy is a country in which the people choose their government by voting for it.
The new democracies face tough challenges.
这些新兴的民主国家面临着严峻挑战。
作为不可数名词，表示民主管理制度，民主政体。
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a long time coming
早该如此，英文解释为：arriving or happening after a lot of time has passed。
It's been a long time coming but better late than never.
早就该如此了。不过，也总比没有的强。
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haven
安全地，避难所。
The riverbanks are a haven for wildlife.
河的两岸是野生动物的乐土。
拓展：
a haven of peace/ tranquillity/ calm
In the middle of the city, this garden is a haven of tranquillity.
在城市中心，这座花园是一处宁静之地。
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race to the bottom
逐底竞争是一个社会经济用语，用于描述政府为吸引或保持其管辖范围内的经济活动而放松对营商环境的监管或降低税率。全球化和自由贸易可能会在国家之间发生这种现象，但在各个国家/地区之间，也可能会发生这种现象。当特定贸易和生产部门的地理区域之间的竞争加剧时，可能会发生这种情况。
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refuge
作为可数名词，表示避难所，庇护处，安全地带。
//...a refuge for battered women...
为受到暴力侵害的妇女建的避难所
作为不可数名词，表示行为和想法的逃避，躲避。
All too often, they get bored and seek refuge in drink and drugs...
太多的时候，他们觉得无聊就在酒精和毒品中寻求慰藉。
Father Rowan took refuge in silence.
罗恩神父以沉默来逃避。
翻译
上星期，由七个发达民主国家组成的七大工业国组织，简称G7，协议统一全球企业税率为最少百分之十五，支持者说今次这个全球最低企业税率已等了好久（a long time coming）。它的目的是去避免跨国公司透过开立子公司，将利润汇到避税港（tax havens），以缴付非常低的税款。在G7国家同意全球最低企业税率之后，美国财政部长耶伦说：「全球在企业税收上逐底竞争（a global race to the bottom）已然太久了。」习语"a long time coming" 即姗姗来迟，等了好久才到来或发生。A haven就是安全的地方或避难所。台湾已成为许多香港人的避难所（haven）。
习语 "tax haven" 是指为外国人或外国公司提供非常低税率的国家或地区。避税港（tax havens）通常都有稳定经济和政治。要享受低税率，那个人或公司不需要居住或亲身到避税港（tax havens），这些国家通常对于银行账户极之保密。巴哈马、百慕大和摩纳哥都是避税港（tax havens）的例子。G7希望设立一个全球最低税率，去避免像脸书这些公司将利润放在避税港（tax havens），而在它们自己的国家或有业务的国家只付很少的税款。
当耶伦说，全球的逐底竞争（a global race to the bottom）已经太久了，她的意思是，跨国企业很长时间都在逃避缴付他们应缴的税项。习语 "a race to the bottom" 是指那些公司竞相用最低的价钱去争客，而它们用的方法就是付最低的工资，或让劳工在最差的条件下工作。当耶伦说 "a global race to the bottom in corporate taxes"，她是指一些地方削减企业税率去吸引跨国的外资企业；香港和新加坡也是这方面的例子。
原文作者：Michael Chugani 褚簡寧
中文翻译：七刻
以上就是今天的内容。
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