避税地,避税港(人们愿意居住或注册公司的低税率地方) a place where taxes are low and where people choose to live or officially register their companies because taxes are higher in their own countries
避税乐园,避税天堂(指税率低的国家或地区) A tax haven is a country or place which has a low rate of tax so that people choose to live there or register companies there in order to avoid paying higher tax in their own countries.
Banking is not some scarce natural resource; depositors can move their money to another bank in another tax haven at anytime with similar perks. 银行业不是稀缺资源,在类似的存款利息等条件下,客户可以将存款转移至其他地区的某家银行避税。
The Paris-based Organization for Economic Cooperation and Development currently lists Liechtenstein as an uncooperative tax haven. 总部位于巴黎的经济合作与发展组织(OECD)目前将列支敦士登列为了不合作的避税天堂。
The state has no income tax and low business taxes and thrives as a tax haven both for individuals who have established residence and for foreign companies that have set up businesses and offices. 这个国家不征收所得税,营业税也很低,它的税收收入主要是来自定居的个人和在此设立商行和办事处的国外企业。
FIFA has its headquarters in the tax haven of Switzerland. 国际足联的总部就设在避税天堂瑞士。
From a corporate standpoint-and the island is keenly aware of how many wealthy executives encamp here when business flourishes-Bermuda doesn't even rate as an especially great tax haven. 从企业的角度来看,百慕大根本算不上最理想的避税天堂。当然,百慕大非常清楚,在当年经济繁荣之时有多少富有的公司高管纷纷到此安营扎寨。
German legislators yesterday indicated that this may occur, as they called for an end to the status of Vaduz, the capital of Liechtenstein, as a tax haven in the heart of Europe. 德国议会议员昨日暗示,这种情况可能会发生,他们呼吁结束列支敦士登首都瓦杜兹作为欧洲中部避税天堂的地位。
The archetypal tax haven, and in many ways the granddaddy of them all. 典型的避税天堂,而且在许多方面对他们所有的鼻祖。
Meanwhile, more and more American businesses are using the island as a tax haven. 同时,越来越多的美国企业将海岛当作避税港。
With tighter rules and hotter competition, the rationale for using a tax haven has changed. 随着监管规定趋紧和竞争加剧,利用避税天堂的理由已发生改变。
The City, as London's financial district is known, has come to rely on the UK's status as a tax haven. 作为伦敦的金融区,城市已经越来越依赖于英国作为税收避风港的地位了。
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. 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。
President Nicolas Sarkozy of France triggered a furore earlier this week when he suggested Switzerland be blacklisted as a non-co-operative tax haven. 法国总统尼古拉•萨科奇(NicolasSarkozy)本周早些时候激起了愤怒,当时,他建议把瑞士加入到不合作避税天堂的黑名单中。
'Asunny place for shady people, was W. Somerset Maugham's pithy summation of Monaco, the tax haven and wealthy resort in the south of France close to where the writer lived for much of his life. 为见不得光之人准备的阳光天堂,这是作家W•萨默塞特•毛姆(W.SomersetMaugham)对摩纳哥的精炼总结。他就在这个法国南部避税天堂和富人度假胜地附近度过了大半生的时光。
Some London-based bankers, furious at the windfall tax, will doubtless still move, although the idea that a whole industry can decamp to an alpine tax haven is absurd. 一些对暴利税忿忿不平的伦敦银行家,肯定会搬离英国,不过,认为整个银行业都可能逃往阿尔卑斯山个避税天堂的想法,无疑十分荒谬。
Second, Congress should levy a minimum tax on US corporate profits in any tax haven to prevent a race to the bottom in which countries bid for corporate facilities by offering to minimise corporate taxes. 第二,国会应向美国企业在任何避税天堂的利润征收最低限度税款,以防止出现竞相降低企业税的现象&各国把企业税降到最低限度,以吸引企业前来投资设厂。
It would mean becoming a sort of greater Cayman Islands, a tax haven and offshore shelter, as far as the other Europeans would tolerate it, with very little influence inside the continent or in the rest of the world. 而是说,只要其他欧洲人能接受,英国可以成为一种“大开曼群岛”(greatercaymanislands)式的离岸避税天堂,对欧洲大陆和世界其他地区只有很小的影响力。
The UK subsidiary buys it dear from the tax haven entity but then sells it on ( to a UK retailer, say) at the same high price, realising no profits. 英国子公司从处于避税天堂的实体高价采购产品或服务,再以同样的高价出售(比如卖给英国零售商),结果利润为零。
Definitions of a tax haven vary. 人们对避税天堂的定义各不相同。
See how owning your own captive insurance company in a tax haven country can help you save money in taxes and reduce your insurance costs. 了解如何在避税天堂拥有自己的国家自保公司可以帮助您节省税钱,降低您的保险费。
Today Japan is the third-biggest source of foreign direct investment after Hong Kong and the Virgin Islands, a tax haven. 如今,日本是仅次于香港和维尔京群岛(税率很低的地区)的第三大外国直接投资来源。
In extreme cases companies have moved their headquarters to a tax haven to slash tax bills. 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。
The property was acquired in 1982 by the yunak Corporation-a company registered in curaao in the Dutch Antilles-a popular tax haven at the time-and run by Mr Hariri. 这处房产于1982年由yunakcorporation买下,该公司注册地是荷属安的列斯群岛(这是当时颇受欢迎的一个避税天堂)的库拉索,由哈里里经营。
A Study on Chinese Legal Mechanism Regulating Tax-evasion of Foreign Invested Enterprises by Tax Haven 我国规制外商投资企业利用避税地避税的法律机制研究
But if Malaysia's status as an offshore financial centre and a tax haven grows, the country could face more pressure as well. 但是,如果马来西亚的避风港地位的离岸金融中心和税收的增长,该国将面临更多的压力。
A New Model of the Legal System of Tax Haven 浅论国际避税地法律制度的新模式
The existence and development of this kind of new international tax haven not only accelerate the competition of tax benefits between developed and developing countries, but also set barriers to the establishment of fair and rational international tax order. 这种避税地法律制度新型模式的产生和发展,不仅更加加剧了发达国家与发展中国家之间和税收权益的竞争,而且给构建一个公平、有序的国际税收秩序带来了重重的障碍。
The tax form from the tax haven is also the expression of tax competition. 避税地税制模式是税收竞争的彻底表现。
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. 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。
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. 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。