下記のような英文です。だいたい10,000字で一万円でやって頂ければと思っています。なお、専門用語などは訳せなくて大丈夫です(例えば、下の文のなかにある「CFC rule」などは英語のままでも大丈夫です。)
5. This chapter sets out a high level policy framework for CFC rules. Because CFC rules fit within a jurisdiction’s overall system of tax, the design and objectives of CFC rules can differ from one jurisdiction to another because they reflect different policy choices. The chapter therefore first introduces the policy considerations that underlie all CFC rules and then lists several policy objectives that jurisdictions may prioritise differently.