英语翻译
英语翻译
Of course,many operations carried out in tax havens are tax motivated,or at least partly tax motivated.Many of these are legitimate forms of lax avoidance (as compared lo tax evasion),conforming both to the laws in the tax haven country and the investor's home state.In such instances,of course,the possibility of minimizing one's taxes will depend not only on the lax relief offered by the tax haven country bill also on the anti-tax haven laws in force in the home country.Some of the legitimate tax-motivated uses of tax havens are the following:(1) overall reduction of a person's tax burden; (2) deferral of tax payments on income from foreign sources until after it is repatriated to the home country so that profits can be accumulated without being depleted by tax payments; (3) minimizing taxes on certain types of income (such as investment income,income from shipping,etc.) that are covered by exceptions to the home country's anti-tax haven legislation; and (4) centralizing income in a tax haven country and repatriating it to the home country in a nontaxable form.
当然,许多在避税天堂开展的业务活动,目的都是为了避税,或至少部分目的在于避税.在这些业务中,大多采取了合法的避税方式,符合避税港和投资者母国的法律法规,这与逃税是有区别的.这些案例中,能否达成使税负最小化的目...