New Inversion Rules Test Pending DealsA1
While Treasury’s new inversion rules pose problems for Pfizer’s pending takeover of Allergan, they are less likely to affect similar deals that have yet to close.
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I call such men inverse cripples.顛倒的殘廢 偏才
INVERT/INVERSION等可翻譯成 :逆 或倒 或翻
Bad rules: Obama invokes Panama Papers as US Treasury moves to stop corporate tax dodgers
RT - 18 hours ago
This relocation behavior, known as a corporate tax “inversion,” has come under heavy fire ...
Corporate Inversion Definition | Investopedia
www.investopedia.com/terms/c/corporateinversion.asp
Corporate inversion is one of the many strategies companies employ to reduce their tax burden. One way that a company can re-incorporate abroad is by having a foreign company buy its current operations. Assets are then owned by the foreign company, and the old incorporation is dissolved.Tax inversion - Wikipedia, the free encyclopedia
https://en.wikipedia.org/wiki/Tax_inversion
Tax inversion, or corporate inversion, is a largely American term for the relocation of acorporation's legal domicile to a lower-tax nation, or corporate haven, usually while retaining its material operations in its higher-tax country of origin.
【即時頭條】美國出台新規 打擊公司倒置避稅
美國周一採取了更嚴厲的舉措來限制「公司倒置」（corporate inversion）的避稅能力，分析師表示，新規可能會危及輝瑞公司與艾爾建的1600億美元併購計劃。
美國財政部周一表示，如果一家公司在過去36個月裡已經進行了倒置交易，那麼新規將限制其再參與這類交易的能力。而艾爾建在這個時間框架內曾捲入數項併購交易。公司倒置交易是指，一家美國公司與規模更小的外國公司合併，然後把新公司的納稅地址轉移到海外。
輝瑞公司和艾爾建發布聯合聲明稱，兩公司正在評估財政部周一晚間發布的上述公告。「在完成評估之前，我們不會對任何潛在的影響做出推測，」聲明說。
「真正的問題是，輝瑞是否會把新規解讀為足以中止交易的理由，」Evercore ISI資深分析師Umer Raffat稱。
美國財政部周一表示，如果一家公司在過去36個月裡已經進行了倒置交易，那麼新規將限制其再參與這類交易的能力。而艾爾建在這個時間框架內曾捲入數項併購交易。公司倒置交易是指，一家美國公司與規模更小的外國公司合併，然後把新公司的納稅地址轉移到海外。
輝瑞公司和艾爾建發布聯合聲明稱，兩公司正在評估財政部周一晚間發布的上述公告。「在完成評估之前，我們不會對任何潛在的影響做出推測，」聲明說。
「真正的問題是，輝瑞是否會把新規解讀為足以中止交易的理由，」Evercore ISI資深分析師Umer Raffat稱。
所有權門檻
現在的問題在於，財政部計劃改變對某項跨境併購是否要受到反倒置處罰的計算方法；在美國股東最終獲得併購後新公司60％及以上股份的情況下，反倒置處罰將在很大程度上限制倒置的避稅優勢。
按照公告，輝瑞-艾爾建的合併交易並未達到上述門檻；輝瑞股東最終將控股56％，也就是說，該交易不在財政部規定的限制範圍內。但是，如果新規意味著自2012年以來，合併給艾爾建帶來的部分成長不被認可，那麼財政部在進行分析時，就會傾向於認定更高的輝瑞所有權，那麼該交易的避稅好處就減小了。
Raffat寫道，雖然目前還不清楚財政部是否有權強制實施上述改變，但他認為，該機構可以改變對所有權百分比的解釋。（彭博社新聞）
現在的問題在於，財政部計劃改變對某項跨境併購是否要受到反倒置處罰的計算方法；在美國股東最終獲得併購後新公司60％及以上股份的情況下，反倒置處罰將在很大程度上限制倒置的避稅優勢。
按照公告，輝瑞-艾爾建的合併交易並未達到上述門檻；輝瑞股東最終將控股56％，也就是說，該交易不在財政部規定的限制範圍內。但是，如果新規意味著自2012年以來，合併給艾爾建帶來的部分成長不被認可，那麼財政部在進行分析時，就會傾向於認定更高的輝瑞所有權，那麼該交易的避稅好處就減小了。
Raffat寫道，雖然目前還不清楚財政部是否有權強制實施上述改變，但他認為，該機構可以改變對所有權百分比的解釋。（彭博社新聞）
chiasmus
(kī-ăz'məs)
n., pl. -mi (-mī').
A rhetorical inversion of the second of two parallel structures, as in “Each throat/Was parched, and glazed each eye” (Samuel Taylor Coleridge).
[New Latin chīasmus, from Greek khīasmos, syntactic inversion, from khīazein, to invert or mark with an X. See chiasma.]
━━ n. 【修辞】交差法 ((語句のX字状交錯配置；例 Grief joys, joy grieves.)).Usage: John F. Kennedy's famous quote, "Ask not what your country can do for you; ask what you can do for your country," is a commonly used example of chiasmus.
chiasmus
Despised, if ugly; if she's fair, betrayed.The figure is especially common in 18th‐century English poetry, but is also found in prose of all periods. It is named after the Greek letter chi (χ), indicating a ‘criss‐cross’ arrangement of terms.
Adjective: chiastic.
See also anadiplosis, antithesis, parallelism.
Wikipedia article "Chiasmus"
invert Show phonetics
verb [T] FORMAL
to turn something upside down or change the order of two things:
In some languages, the word order in questions is inverted (= the verb comes before the subject of the sentence).
inverted Show phonetics
adjective FORMAL
Cover the bowl with an inverted plate.
inverse Show phonetics
adjective [before noun]
opposite in relation to something else:
Their generosity was in inverse proportion/relation to their income (= the more money they had the less generous they were).
the inverse noun [S] FORMAL
the opposite:
Dividing by two is the inverse of multiplying by two.
inversely Show phonetics
adverb
Sometimes it seems that press coverage of an event is inversely proportional to its true importance (= the more important the event, the less attention is paid to it).
inversion Show phonetics
noun [U]
Her account of the case was an inversion of the facts (= said the opposite of what really happened).
現在健身器材有"倒立"的
inversion-bench
head-stand-inversion-bench head-stand-inversion-TABLE/CHAIR 有一產品回收案件或可協助你了解
Icon Health & Fitness Recalls Inversion Benches Due to Fall Hazard
WASHINGTON, D.C. - The U.S. Consumer Product Safety Commission, in cooperation with the firm named below, today announced a voluntary recall of the following consumer product. Consumers should stop using recalled products immediately unless otherwise instructed.Name of Products: Nordic Track and Reebok Inversion Benches
Units: About 22,000
Distributor: Icon Health & Fitness Inc., of Logan, Utah
Hazard: The ankle clamp mechanism can release unexpectedly, posing a fall hazard to consumers.
Incidents/Injuries: Icon has received five reports of injuries to consumers including contusions, lacerations and back pain.
Description: The recalled inversion benches invert a user by securing the ankles in a locking device and rotating the bench. The Nordic Track bench is model number 831.14595.0 and the Reebok bench is model number RBBE1996.0. The model number is located under the seat of the bench.
Manufactured in: China
Sold at: Sporting goods stores nationwide from September 2006 through January 2007 for about $200.
Remedy: Consumers should stop using the inversion benches immediately and contact the firm to receive a free repair kit.
Consumer Contact: For further information, contact Icon Health & Fitness toll-free at (866) 506-9095 between 8 a.m. and 5 p.m. MT Monday through Friday, or visit the firm’s Web site at www.iconfitness.com
Nordic Track Bench
Reebok Bench
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逆 倒 翻
譯藝譚閱讀劄記──倒轉勢利人|inverted snob
2007/10/30新版《譯藝譚》中以〈倒轉勢利人〉為標題的文章，特別探討了"inverted snob"的譯法。
文章裡提到：
近日翻查上海一本英漢大辭典，偶然看到這麼一個詞條釋義：
「（蔑視本階層習俗的）倒轉勢利人。」
順勢查了書架上東華書局出版陸谷孫主編的《英漢大辭典》，對於"inverted snob"的釋義，正如《譯藝譚》中所寫的一字不差。
另外，雅虎線上辭典沒有"inverted snob"，但收錄的是"inverted snobbery"，而它是這麼解釋的：
「（蔑視上層階級的）倒轉勢利。」
不少知名英英線上辭典都可查到，問題是要如何貼切地漢譯呢？這的確是個好題材！
有難同想！！
文章裡提到：
近日翻查上海一本英漢大辭典，偶然看到這麼一個詞條釋義：
「（蔑視本階層習俗的）倒轉勢利人。」
順勢查了書架上東華書局出版陸谷孫主編的《英漢大辭典》，對於"inverted snob"的釋義，正如《譯藝譚》中所寫的一字不差。
另外，雅虎線上辭典沒有"inverted snob"，但收錄的是"inverted snobbery"，而它是這麼解釋的：
「（蔑視上層階級的）倒轉勢利。」
不少知名英英線上辭典都可查到，問題是要如何貼切地漢譯呢？這的確是個好題材！
有難同想！！
當時匆匆摘日本辭書:
inverted snob [snobbery] 逆スノッブ ((下層階級への共感を装う人［こと］)).
隔天查一下這詞似乎是狄更斯的{小杜麗}Henry Gowan (偽悪的俗物 (inverted snob) の画家)的說法
2007/11/1 翻張允和女士（1909-2002年）的《昆曲日記》(2004)，發現”倒精忠”…..
查資料:
張星期，名大複，號寒山子，蘇州人，作《如是觀》(即《倒精忠》)等二十三種。
《如是觀》讚頌岳飛抗金，將結局與史實一一倒反來寫，故又稱《倒精忠》或《翻精忠》。
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