尽管在如今,投资者可以利用衍生品来规避税收,凯恩斯时代英国征收股票交易印花税的做法并未随时间的消逝而成为历史。
The stamp duties paid on British share purchases in Keynes’s time survive to this day, though they are easily sidestepped by investors using derivatives.
故意制造虚假会计信息的动机有:谋私利,欺骗投资者,骗取贷款,应付业绩考核,逃税避税等。
The intentions of fabricating false information: seeking private selfish interest, deceiving investors, defrauding loan, coping with achievement assessment, avoiding or refusing to hand in taxes.
If they didn't have a particular tax advantage to DPPs, they went into REITs.
既然在DPP没有避税优势了,人们便转向投资REITs
People would invest in buildings solely for tax purposes because you could write off the depreciation on the building, so people were cynically setting up DPPs as tax shelters only.
人们可以仅仅为了避税而投资一幢大楼,因为你可以对大楼计提折旧,注,计提的折旧可以抵扣税前收益从而减少应交税金 所以讽刺的是DPP仅被当做了避税工具
应用推荐