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165.@ɮ۩ٽɬOܵٶռ촥׺Ͳ̻޷żƬ˿ƨ͵Ų١ܵնҽýʨֽ֮ȫΧثƹﺲֲȫơ

166.@١ѴûҲȴ𳼿־Oĥæ޷żڽάҨкէǽޡֽɬسFҹŲαӷȧоϺۺױŲӿ¼ԺƱŲ״޺áٱǮϹҮذ޷żԽ֮ɡ鵳˴޺ؾʮϹߡЧͫ¼ɸױ׹˱ɮ˥պżˡ

167.@ϺɻɻϿӡȴڽβɩ˻մڽžžғ˰ŲֳէΦնʾƱɩ꡻ŲֳƦҦࡷȮƹնءͺO𵼳Ͳ軣޷ʻرغɻ֨

168.@ŲϺȸٶױȬմ١ׯ׾

169.@ݺۿܿϴɧɣ˻澼ٱŲҲϴ׻Ǽ찾簺Ų׻ĵݺ֡ɬղɧƻ澧̾׻ĵշOӧܽ˱Ҵ٦˶չ澼١ӿҽƱŲĴ׻ϿʭػߦԮơ

170.@ħŲ˥ҧƱŲ̽շ紮ҿӽ廲ѣ줹ŷˡԽа¡޼Ԯ˲ˡ릹ջʧλƵƢOîҧƴԻͼ榸ҵɴüݷʷʳܵ˷ѹᲡŦϷˡԹúءҬŷ֮Ϲչʥdz׳ͦҩ̰ѹߡ

171.@׻溿ϷˡܵĺͲ̨ϦʲשΧئөʲ׾Iʲٱֻ߱ûκֲȧءɻڵƻШɦ߸١ܵѤت

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172.@Ųʥʨ˴żɡӻӳ᧡Ųɵ̾ŰսִּɡǽͿɩզޭɧKʲҦɦ߸١ͶԸߩҽ֭㽲ޱūñ˥ɽƱŲȿūñ˥ɽڽƲ紧ǽƱKڽسή˰ޡƱٱܣ˰ŲǽҦնϹس֮ơ

173.@ɴԲδܼŹɻͼǺƱŲȿ߰뼺ħػɧʩúߩӺ¡׵ñ󳤱ܡ̭չƱŲڽطæسֻԶڼžjسֻĴڽüæOùͼɽΣ콤ڽάֵԲտԣ¡Զ̵޾ԨΰIJ͵¡׵ʤ伣ռϣԸ˻Ƿ긿ӾӻٱЫ

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174.@١˥ѷֳ˿۸žͰѴǤԿӮIնơ

175.@ͼʫɫ״→ճЦٰٺż֫һڷնħOܵǿá

176.@١ܸܵų򧱡ִſԸΣնó۰ߣĺǡױϹسֽ奿Ҳٰسֽ奿ƻдַƨѹξż򵰾緵۽κʶٺԮڡ

177.@Ρι״նڷӴIǰɹץ١ϸּթɵ→IJŲ̰ϲŻȳײŻװ

178.@١̵ɭ׹·ȽοַѬ̿Ƨܽܡ̳ܵܵɶʨƨȽ׮O̫ܵͼǴѼƬʻѡȳײӮѭ袡նơ



179.@⦶ڥӹѢ뺼媲기ҥգˡBase Erosion and Profit Shifting 2.0AƾBEPS 2.0vܶӿϳͯطªBEPS 2.0p׿ĻĻøԴʸĵܽ¡򵰾ŢߡФʵż¡ب׿١˼ѹOƬϧءӡгӶȡ顰ճ׹BEPS 2.0CߣBEPS 2.0D߿Ѷͩ١ܵФʵż罶ײج̴򵰾гاʲ׻崽L̹ߣ١ܵޣիϾײ踿ͽüɤд޹׽˳ߣ١̵ܵ־򵰾¶ת寮͹ӡѣѹӣɿ̡׿ɼܡ޵ʵżˡ



180.@޳ѲžžŲ͵ٴư١Ѵ辱¹ԱŰǼ¿λרؼ⼼Ƹ޳βϡιӧħ١ܵî߶ˬӣֲ߳ϰ׫Ѽ기ثƯ㵰ôװǻ߰Сκɬ޳̡ïͼܽá

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