避税港

在一些极端的例子中，公司将他们的总部迁至避税港以削减税收。

In extreme cases companies have moved their headquarters to a tax haven to slash tax bills .

避税港和恶性税收优惠制度识别质疑&浅析OECD关于恶性税收竞争的报告

A Discussion on Tax Haven and the System of Blind Tax Preference

据ActionAid统计，富时100指数（FTSE100）成份股企业中，有98家使用避税港。

Tax havens are used by 98 of the FTSE 100 companies , according to Action Aid .

欧盟委员会（EuropeanCommission）正在对跨国公司与爱尔兰、卢森堡及荷兰之间的关系开展广泛的调查。这些国家被认为是避税港。

The European Commission is conducting a broad investigation into the relationships between multinationals and perceived tax havens like Ireland , Luxembourg and the Netherlands .

于三月举行的G20峰会前夕，欧盟正在开展一项新运动以反对被指不合作的避税港。

The European Union is mounting a renewed campaign against tax havens deemed to be unco-operative ahead of a meeting of G20 countries in April .

据耿西金融岛（guernseyfinance）推广部门翻译kevinlin介绍，这个商标会让类似的避税港很难把自己也描述为“金融岛”。

According to Kevin Lin , translator for the promotional body Guernsey finance , the trademark will make it harder for similar tax havens to describe themselves as " finance islands " too .

其中许多基金都是在开曼群岛（caymanislands）等避税港注册的，但略多于半数的亚行资金被这些基金投资于中国和印度。

Many of the funds are registered in tax havens such as the Cayman Islands , but slightly more than half of the ADB money they have invested is in China and India .

直到不久前，大多数私人股本公司进行的投资还是通过与其中国投资目标建立的离岸特殊目的工具（spv）进行的，常常是在开曼群岛（caymanislands）等避税港。

Until recently most investments by private equity firms were made via offshore special purpose vehicles set up with their Chinese targets , often in tax havens such as the Cayman Islands .

对于拒绝合作的避税港，可对其予以制裁。

Sanctions could be imposed on tax havens that refused co-operation .

因为他们想找一个避税港

because , well , they 're looking for a tax haven ,

随着跨国公司的兴起，避税港也大量地出现了。

With the rise of multinational corporations , many tax havens came into existence .

我惊愕地注意到，欧洲方面对于监管对冲基金和避税港颇为迷恋。

I note with consternation Europeans ' obsession with regulating hedge funds and tax havens .

在避税港建立空壳公司；

creating shell companies in tax havens ;

存在涉及避税港的交易；

Existence of transactions involving tax havens ;

同时，越来越多的美国企业将海岛当作避税港。

Meanwhile , more and more American businesses are using the island as a tax haven .

表面来看，欧洲的避税港似乎承诺可以躲避经济风暴。

JUDGED by appearances , Europe 's tax havens seem to promise safety from economic tempests .

与避税港的交易以及涉及避税港的偷逃税计划可以确认；

Transactions with tax havens and tax avoidance or evasion schemes involving tax havens are identified .

大多数欧盟成员国选择交换情况；而大部分欧洲避税港选择扣除预扣税款。

Most member states chose to exchange information ; most European tax havens went for the withholding tax .

这将有助于防止转让定价欺诈的泛滥，避税港在这个方面扮演着便利的作用。

That would help prevent the worst abuses of transfer pricing scams , in which tax havens play a handy role .

与资本弱化、税收协定滥用、转移定价等方式一样，在避税港建立受控外国公司也是跨国公司经常使用的一种避税方式。

Besides thin capitalization , transfer pricing , Controlled Foreign Company is also a method that transnational corporation uses for tax evasion .

跨国公司实际是在这些高税率国家从事高附加值的业务活动，而将收益转移到避税港地区。

In fact most of value added activities are carried in high tax countries and the revenue is transferred to tax heaven .

对库克而言，苹果将数百亿美元藏在海外避税港是美国政府的错。

For Mr Cook it is the US government 's fault that Apple shelters tens of billions of dollars in offshore tax havens .

此守则还适用于欧盟成员国的从属国，因此覆盖到了诸如泽西岛、西岛、曼群岛这些避税港。

The code was extended to EU members ' dependencies , so it covered tax havens such as Jersey , Guernsey and Cayman .

因此如何规制跨国纳税人滥用避税港的行为已成为各国严重关注的问题。

Therefore , how to restrict the misuse of tax havens by multinational taxpayers has become the problem of great concern of each country .

即便在全球加快打击秘密避税港之际，离岸金融中心巴拿马依然我行我素。

Even as a global crackdown on secretive tax havens has gathered pace , Panama , an entrepot of offshore finance , has remained a stubborn holdout .

一般人印象中的避税港很可能是一个棕榈环绕的小岛，但正如本周特别报道所指出的，提到离岸金融，规模绝对不小。

The archetypal tax haven may be a palm-fringed Island , but as our special report this week makes clear , there is nothing small about offshore finance .

经过国际税收筹划，许多公司将利润囤积在设立于避税港或低税地的公司。

By international tax planning , many companies hoard their profits in the companies that are built in the tax haven or some places at a lower tax rate .

作为20国集团（全球最大20个经济体的组织）的轮值主席国的法国希望在下月于戛纳召开的会议上讨论避税港问题。

France , which holds the presidency of the Group of20 ( a club of the world 's biggest economies ) wants to discuss tax havens at next month 's meeting in Cannes .

最终，穷人受到双重打击：先是来自全球市场的竞争，然后是富人以低税率把钱藏在遍布世界的避税港所造成的伤害。

In the end the poor are doubly hit , first by global market forces , then by the ability of the rich to park money at low taxes in hideaways around the world .

随着经济的不断发展和各国制度的逐渐完善，在以市价为基础制定国际转让定价的国际总趋势下，跨国公司可以采用在避税港设信箱公司的迂回战术实现国际转让定价的特定财务功能。

With the developing of the economy and the gradual perfection of the institution , MNC can use the Mailbox Company in the tax haven to realize the certain financial function of the international transfer pricing .