离岸投资(offshore investment)是指外国投资者不在境内设立法人机构而直接在境外控制、处置境内资产(主要是房地产)的行为。已知中国对非居民以经营为目的在境内从事房地产资本交易没有任何限制性规定，不需要办理任何资本项目外汇登记手续。
在妥协之下，国与国之间既可以交换税收情报，也允许扣除欧盟成员国离岸账户的预扣税款，并汇到投资人母国的税务账户上。
Under a compromise, countries could either exchange tax information or deduct a withholding tax on the offshore accounts of EU members and remit it in bulk to the investors' home tax authorities.
议会草案似乎要禁止投资者将资金投放于任何不符合欧盟规则的离岸基金上。
The parliamentary draft appears to ban EU investors from placing money with any offshore funds that do not meet European rules.
您曾坚持认为“离岸基金的投资人希望提高透明度。”
You have stated that "Investors in offshore funds want transparency."
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