对于在全球税收体制下征税的公司，利用离岸金融中心将其税收降至最低的最直接的方法即是将资金送至海外并存放在那里，就如同辉瑞制药一样。

For companies taxed under the worldwide system, the most straightforward way to use OFCs to minimise taxes is to send money offshore and keep it there, as Pfizer did.

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让中国公司可以更加容易的不通过离岸公司直接海外上市。

Make it easier for Chinese companies to directly list overseas without using an offshore entity.

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离岸外包是扩展到海外的外包，其形式主要有外包、创建全资子公司或与当地企业创办合资公司。

Offshore outsourcing, by definition, refers to shifting domestic business to overseas countries via contracting, subsidiaries or joint ventures.

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