报告也描述避税港国家的特征。
同时，越来越多的美国企业将海岛当作避税港。
Meanwhile, more and more American businesses are using the island as a tax haven.
2000年，OECD将35个避税港列入黑名单。
避税港是导致税收外流的罪犯的单纯观点过时了，这有两个原因。
Singling out tax havens as the culprits behind tax flight is out of date, for two reasons.
表面来看，欧洲的避税港似乎承诺可以躲避经济风暴。
JUDGED by appearances, Europe's tax havens seem to promise safety from economic tempests.
公司股东，尤其是公民退休金基金会，不断探讨利用避税港的风险。
Company shareholders, especially ethically minded pension funds, are increasingly asking about the risks (both reputational and other) of using tax havens.
第二种在一避税港建立公司以此利用其拥有优惠待遇税收协定网络。
The second is setting up a company in a tax haven to tap its favourable tax-treaty network.
奥巴马还呼吁提高美国公民在开曼群岛等避税港的银行账户透明度。
The president also called for more transparency in bank accounts held by US citizens in tax havens such as the Cayman Islands.
这种船的拥有者通常是用冒牌董事会在避税港注册的控股公司。
The ship will be owned by a holding company registered in a tax haven with a phoney board.
大多数欧盟成员国选择交换情况；而大部分欧洲避税港选择扣除预扣税款。
Most member states chose to exchange information; most European tax havens went for the withholding tax.
同时，避税港的建立为越来越多的跨过公司进行避税提供了便利。
Meanwhile, the establishment of tax havens has facilitated tax avoidance for more and more companies.
因此如何规制跨国纳税人滥用避税港的行为已成为各国严重关注的问题。
Therefore, how to restrict the misuse of tax havens by multinational taxpayers has become the problem of great concern of each country.
实际上，避税港从登记在它名下的公司和支付进程中轻松获利—因而在本土获取租金。
Tax havens make easy money from registering companies and processing payments-in effect, earning a rent from their sovereign status.
100万家零售店中，有很多只是退休工人的避税港，他们只是在自家前厅贩卖一些文具或小吃等。
Many of the 1m retail outfits serve as tax dodges for pensioners who sell a few items of stationery or snacks from their front room.
跨国公司只要将利润转移给设在避税港的子公司，就能按计划削减税款。谁又可以指责他们？
Multinationals routinely shrink their tax bills by attributing profits to subsidiaries in tax havens-and who can blame them?
法国人列举了20国集团为减少银行的红利，加强银行的资本化，严厉打击避税港所制定的协议作为例子。
The French list the G20 agreements to curb bank bonuses, strengthen bank capitalisation and squeeze tax havens as examples.
采取行动反对“避税港”等不合作的行为，我们已经做好了制裁这些行为的准备，以保护公共财政及金融系统。
to take action against non-cooperative jurisdictions, including tax havens. We stand ready to deploy sanctions to protect our public finances and financial systems.
在世界银行最近的一项研究中表明，减税和简化税制可以极大地降低逃税的概率，如此一来避税港便会无从适从。
A recent World Bank study showed that cutting tax rates and simplifying tax systems can greatly reduce the incidence of tax evasion. Doing so would make tax havens less attractive.
即使公司的收益由于利用避税港而更高，这种收入最终还是要缴纳税金，例如，其转化为股东的分红。
Even if a company's profits are higher as a result of using a tax haven, that money will flow out and eventually be taxed, for example as dividends when it reaches shareholders.
多亏反对洗钱和非法逃税的国际行动，今天成功的避税港的繁荣，不是因为欺诈，而是因为他们进行良好的经营以及监管。
Thanks to international campaigns against money laundering and illegal tax evasion, today's successful tax havens thrive not because of crookery, but because they are well run and well regulated.
大家对金融稳定的态度从无所谓转变为关心后，使得避税港用什么来承担债务和风险变得更加困难，比方说，用对冲基金交易外国衍生产品。
As blase attitudes to financial stability give way to concern, tax havens make it harder to gain a true picture of where debt and risk lie, for example in hedge funds trading exotic derivatives.
大家对金融稳定的态度从无所谓转变为关心后，使得避税港用什么来承担债务和风险变得更加困难，比方说，用对冲基金交易外国衍生产品。
As blase attitudes to financial stability give way to concern, tax havens make it harder to gain a true picture of where debt and risk lie, for example in hedge funds trading exotic derivatives.
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