这是因为在那些就全球利润征税的国家里,公司在资金送回国内之前无须提交其海外利润的税单。
This is because countries that tax companies on worldwide profits do not present the tax bill for foreign profits until these have been repatriated.
第三种方法则是公司选择采取“中性税收”准则的离岸金融中心进行其业务——其最具吸引力的就是公司可以避免多余层级的税收而非逃避税单。
A third involves companies setting up in OFCs that are "tax neutral" -that is, the main attraction is avoiding extra layers of tax rather than avoiding tax bills.
在刚果,典型的毛利20%的公司正面临着相当于其利润340%的税单。
A TYPICAL company in Congo with a gross profit margin of 20% faces a tax bill equivalent to 340% of profits.
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