Japan's effective corporate tax rate, at 41%, is the highest among G20 countries, and almost twice that of South Korea.

日本的实际公司所得税率达到41%，为G20国家中最高，几乎是韩国的两倍。

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According to this year's Federal Budget papers, the effective corporate tax rate has risen in recent years.

根据今年的联邦预算文件，有效公司税率近年来有所增长。

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Foreigners are attracted chiefly by Malta's tax system, which allows income tax on dividends to be offset against corporate tax, reducing the effective tax rate on dividends from 35% to 5%.

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The effective corporate tax rate was brought down by about 12%.

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But with the corporate income tax rate being what it is, the second highest effective tax rate in the world, according to the Organization for Economic Cooperation and Development, or OECD, then companies are doing what is logically sane for them to do.

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