If the drug were a success, profits would be booked in Luxembourg and taxed at a low rate. 如果药品成功利润将产生在卢森堡这个低税地区。
After the second world war Jersey's low taxes attracted the bank deposits of British expatriates living in the former colonies. 二战后,泽西岛的低税政策吸引了很多曾经居住在殖民地的那些英国流亡者的银行存款。