Translation Report On Worldwide Tax Summaries—Corporate Taxes 2015/2016 (Excerpts)

This report is on the translation of tax polices of Australia excerpted from an electronic book Worldwide Tax Summaries-Corporate Taxes 2015/2016.This book,written by tax specialists from Price Waterhouse Coopers Consulting,is one of the most comprehensive tax guides available that offers quick access to information about corporate tax systems in 155 countries worldwide.The tax summaries of Australia covers twelve sections including significant development,taxes on corporate income,corporate residence,other taxes,branch income and so on.This report is composed of body part,source text and target text.The body part includes the following four chapters:Chapter One briefs background,significance and translation principles of the project and structure of this report.Chapter Two discusses type of the text and analyzes lexical and syntactic features of the source text.Chapter Three covers the preparation work,solutions to the translation difficulties and proofreading.The main translation difficulties include translation of proper nouns,translation of the high-frequency modal verb and common legal expressions,translation of complicated attributive clauses and adverbial clauses led by "where".The translator,under the theoretical guidance-functional equivalence,bears "reader-response oriented" in mind and refers to authoritative version or uses literal translation methcd in translating proper nouns.The translator also attempts to understand the strength of"may" in different cases to find its "closest natural equivalent" and follows four processes put forward by Eugene A.Nida:analysis,transfer,restructuring and testing for translating complicated sentences.Chapter Four summarizes what the translator learns from this translation program and discusses problems that require further research.