简单列举几个例子，其中包括英国的“利润转移税”(DP)、澳大利亚的“跨国反避税法”（MAAL）和印度的“显著经济存在”（SEP）测试。
They have included Britain's DP (diverted profits tax), Australia's MAAL (multinational anti-avoidance law), and India's SEP (significant economic presence) test, to name but a few.
OECD视这些协议为解决避税问题之道。
The OECD sees these agreements as the answer to the problem of tax-dodging.
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。
在1986年之前，税法允许DPP作为一种避税工具。
Before 1986, the tax law allowed use of DPPs as a tax loss device.
使用这些方法来进行大幅避税的人正与日俱增。
The number of people using these methods to minimise their tax bill is burgeoning.
如果公司在系统避税，实际支付的税金往往比理论值更低。
If a company is systematically avoiding tax, the cash payments are often much lower than the theoretical ones.
迈克·基奇说，到了年底，人们都开始考虑避税的问题了。
'It's getting to the end of the year and people are starting to think about tax deductions,' Mr. McGeachy said.
对国际避税行为要有正确的认识和积极的防范措施。
The correct understanding and positive safeguarding measures should be taken on the international tax evasion.
我不赞成避税。
跨国公司通过将利润额转移至旗下分布在全球的子公司来避税。
Multinationals avoid taxes by moving profits around their global subsidiaries.
新一轮加税浪潮将至，他们又得煞费苦心地设计一些避税方案了。
And the coming wave of tax increases will drive them to devise ever more elaborate tax-avoidance schemes.
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Singling out tax havens as the culprits behind tax flight is out of date, for two reasons.
在英国，对银行所有的避税行为而言，银行仍然要支付大量的税金。
For all their avoidance, Banks still pay a lot of tax in Britain.
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.
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.
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.
资本要求指令包含了反避税措施，金融服务管理局反对任何逃避政策的企图。
The CRD [Capital Requirements Directive] contains anti-avoidance measures and the FSA would take a very dim view of any efforts to avoid the rules.
毕竟，如同苹果派和花生酱加果冻三明治一样，公司避税也是美国的一大特色。
After all, corporate tax avoidance is as American as apple pie and... well, peanut butter and jelly.
信息提交这一问题已经提上了许多决策人的议程，一些避税地已经自愿更好地配合。
As this issue has moved up policymakers' agendas, some havens have voluntarily become more co-operative.
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.
他们会在适当的时候，挑选对冲基金、信用评价机构、避税地和执行更加严格的赔偿条例。
They duly singled out hedge funds, credit rating agencies, tax havens and executive compensation for tighter regulation.
他们会在适当的时候，挑选对冲基金、信用评价机构、避税地和执行更加严格的赔偿条例。
They duly singled out hedge funds, credit rating agencies, tax havens and executive compensation for tighter regulation.
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