David Lin Sep 2, 2014:

美国法律专用词 Excise Tax:

1. A tax on manufactured, exchanged, or locally sold produce goods.

2. A tax on a company's revenue, instead of on the company's income.

3. A fixed tax on an activity or occupation, like certifying as a broker, doctor, lawyer. Known also as excise tax.

- Black's Law Dictionary

这个问题除了牵涉美国法律， 你提供的原文显示也包含 Delaware 特拉华洲商业法律 Delaware General Corporation Law。翻译时须特别小心。

http://delcode.delaware.gov/title8/c001/

既然 ERISA excise taxes 与 attorney's fees, judgments, fines 等 expenses, liability and loss 连在同一句子，个人认为挺符合美国法律字典的第三个定义：a fixed tax on an activity or occupation.

所以建议用 “特许税” 较符合语境。

Eureka Yeung (asker) Sep 1, 2014:

引文结束。句子有点复杂，请林兄帮我整理整理思路，谢谢。

Eureka Yeung (asker) Sep 1, 2014:

against all expense, liability and loss (including attorneys’ fees, judgments, fines, ERISA excise taxes or penalties and amounts paid in settlement) reasonably incurred or suffered by such indemnitee in connection therewith; provided, however, that, except as provided in Section 3 of this Article VIII with respect to proceedings to enforce rights to indemnification, the Corporation shall indemnify any such indemnitee in connection with a proceeding (or part thereof) initiated by such indemnitee only if such proceeding (or part thereof) was authorized by the Board of Directors of the Corporation.

Eureka Yeung (asker) Sep 1, 2014:

whether the basis of such proceeding is alleged action in an official capacity as a director, officer, employee or agent or in any other capacity while serving as a director, officer, employee or agent, shall be indemnified and held harmless by the Corporation to the fullest extent permitted or required by the Delaware General Corporation Law, as the same exists or may hereafter be amended (but, in the case of any such amendment, only to the extent that such amendment permits the Corporation to provide broader indemnification rights than such law permitted the Corporation to provide prior to such amendment),

Eureka Yeung (asker) Sep 1, 2014:

林兄，有事耽搁了，原文不是Word格式，花了点功夫转化，原文有点长，我分几次发吧：

Each person who was or is made a party or is threatened to be made a party to or is otherwise involved in any action, suit or proceeding, whether civil, criminal, administrative or investigative (hereinafter a “proceeding”), by reason of the fact that he or she is or was a director or an officer of the Corporation or is or was serving at the request of the Corporation as a director, officer, employee or agent of another corporation or of a partnership, joint venture, trust or other enterprise, including service with respect to an employee benefit plan (hereinafter an “indemnitee”),

David Lin Aug 29, 2014:

那是美国法律，不是英国。 ＝ Employee Retirement Income Security Act of 1974 ( ERISA)

参见链结：

http://www.businesslawfirm.com/erisa/faq/q/excise_taxes_may_...

http://www.businesslawfirm.com/erisa/erisa-background-and-hi...

多点语境，较容易帮助你。

Eureka Yeung (asker) Aug 29, 2014:

那么ERISA excise tax是指什么呢？

David Lin Aug 29, 2014:

语境 法律词典对于 excise tax 有多个译法，是英国用语，有国产税、货物税、牌照税、烟酒税。所以不光消费税。要视乎语境。