Interestingly,the divergence betwee

Interestingly,the divergence between the dynamic and static effective tax rate (i.e., incomeshifting) does not begin until a few years after the CTB regulations becomeeffective, as there is a lag between the relocation of intellectual property intolow-tax subsidiaries and the resulting accumulation of cash.

結果 (繁體中文) 1:

當包括收入轉移（6.9個百分點的實際稅率對3.9靜態稅率下降的下降）的有效稅率下降了幾乎兩倍。

結果 (繁體中文) 2:

如果包括收入轉移，有效稅率下降近兩倍（有效稅率下降6.9個百分點，靜態稅率下降3.9個百分點）。

結果 (繁體中文) 3:

包括收入轉移在內，實際稅率下降了近兩倍（實際稅率下降6.9個百分點，而靜態稅率下降3.9個百分點）。