A Report On The English-Chinese Translation Of International Company Taxation:An Introduction To The Legal And Economic Principles(Excerpt)

As the global economy continues to grow,multinational companies have witnessed an increasing number of investment,production and business activities.Translation,a cross-linguistic and cross-cultural means,is proven to be more and more important in fostering international economic cooperation and development.The present author chose the English book International Company Taxation:An Introduction to the Legal and Economic Principles(《跨国公司税收:法律经济学原理导论》)for this translation report,which was published by the renowned publishing house of Springer,and was written by Ulrich Schreiber who is known as a distinguished German scholar.The selected texts mainly discuss the major factors that underpin multinational company taxation,which includes the basic theory of fundamentals of international tax planning,policies of international corporate tax planning and assessment of income tax,etc.The texts feature professional terminologies,long and complex sentences and rigorous construction,thus imposing a great challenge to the present author’s translation.This report is composed of four parts.Chapter one is the task description,which consists of the background and significance of the task,the introduction of the target texts and the original author,the reasons why the texts are selected and the literature review.Chapter two describes the process description,with a focus on the pre-translation preparations,the translation process and the difficulties encountered in the process of the translation.Chapter three provides an introduction of the guiding theory,namely,Skopos theory by Hans Vermeer,as well as its inspiration to the translation.Chapter four,as the main part of the report,delivers the case analysis based on the skopos rule,the coherence rule and the fidelity rule from Skopos theory.Eventually,this report renders a systematic conclusion on the achievements,deficiencies and further efforts of this translation practice.The present author utilizes Word Smith Tools 8.0,undertakes a quantitative analysis of the source texts in a bid to explore the characteristics of the economic texts.After due analyses,the Type/token ratio(TTR),word length distribution and other data are conducted to examine the economic literature at lexical,syntactic and textual level.The present author holds that the application of Skopos theory into the translation of economic literature is conducive to developing an all-round understanding of the original texts,thus identifying the corresponding translation strategies and methods.Furthermore,Skopos theory is free from the fetters of the source language by rendering an accurate expression for the target readers.Such a worthwhile endeavor constructs a proper and accurate translation discourse,contributing to the translation of economic texts for the sake of further improvement in international economic exchanges and cooperation.