Multinational taxpayers design their international taxation by taking advantage of the differences of tax policy and tax system in different countries and regions.

跨国纳税人利用各国各地的税收政策及相互间的税制差异进行国际税收筹划。

youdao

This is a design fault in the system, not some result of Italy not collecting enough in taxation or spending too much.

FORBES: Eurozone: The Italian Problem in One Picture