在过去30年里,避税港(Tax Havens)已变得愈来愈普遍。利用避税港避税已成为跨国公司避税的一种重要方式。不过,世上并不存一个十全十美的避税港。每个避税港都有其自身的长处和短处,因此,如何选择避税港是有技巧可循的。 选择避税港需要考虑下列因素: 1、税收结构 税收结构(tax structure)大概是影响避税港选择的最为重要的因素。避税港通常无税或只征很轻的税这一事实,使得它们对于开拓境外经营和累积基金富有吸引力。避税港一般实行“两项”制度:一种税课于居民和居民公司,另一种税课于非居民实体。 2、政治、经济的稳定 Tax Havens have become more commonplace over the past 30 years. The use of tax havens to avoid tax has become an important way for multinational corporations to avoid tax. However, there is not a perfect tax havens in the world. Each tax have its own strengths and weaknesses, so how to choose a tax havens is a skill to follow. The following factors need to be considered when choosing tax havens: 1. Tax Structure Tax structure is probably the most important factor that affects the choice of tax havens. The fact that tax havens are usually tax-free or light-taxed makes them attractive for developing offshore operations and accumulating funds. Tax havens generally implement a “two” system: one for tax residents and resident companies and one for non-resident entities. 2, political and economic stability