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近年来,跨国投资者利用国际避税地进行避税的方法日趋进步,花样越来越多,并且不断更新。从避税地子公司的业务性质加以归类,可分为以下五种主要方式: 1、设立投资公司。利用者将股票、债券等能带来收益的资产转移到避税港所建立的子公司,从而使这些资产带来的收益得以逃避利用者在居住地国家的应纳税金。进一步,利用者又将其所得以子公司的名义进行证券投资或不动产投资,取得红利。为了避免高税率课税,这些收益不汇寄居住国而保留在子公司。
In recent years, multinational investors have resorted to the use of international tax havens for tax evasion. The methods for tax avoidance are getting more and more progressive, tricks and constantly updated. Classified from the business nature of tax havens subsidiaries can be divided into the following five main ways: 1, the establishment of investment companies. Users transfer assets that generate returns, such as stocks and bonds, to subsidiaries established in tax havens, so that the proceeds of these assets can evade users’ tax liability in the country of residence. Further, users in turn in the name of the subsidiary of securities investment or real estate investment, get a bonus. In order to avoid taxation at high rates, these benefits are not remitted to the country of residence but remain with the affiliate.