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。

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。

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。

If you define a tax haven as a place that tries to attract non-resident funds by offering light regulation low ( or zero ) taxation and secrecy then the world has 50-60 such havens .

如果你把 避税地定义为：为吸引非本地基金，提供宽松的监管，极低（甚至是零）税率以及保密保障的地方，那么全世界有50-60个这样的避税港。

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。

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。

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。

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。

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。

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。

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。

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。

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。

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。

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。

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。

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。

' 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。

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。

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。

Definitions of a tax haven vary .

人们对 避税 天堂的定义各不相同。

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

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。

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。

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。

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。

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。

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