避税

Rival tax havens Guernsey and the Isle of Man are not on the list.

与之竞争的避税天堂格恩西岛和马恩岛则不在此列。

Even those in favour of tax competition seem to assume that tax havens take business away from onshore economies: that the amount of economic activity in the world is fixed and that a dollar booked in Guernsey is a dollar less for France.

甚至那些偏好税收竞争的人也认为避税港将生意带离了在岸经济：世界经济活动总量是固定的，在德国多一美元，就会在法国少一美元。

Core content of this paper consists of four parts : the first part of the enterprise tax planning overview including the concept of tax planning, tax planning with a clear avoidance, tax evasion point of difference, The second part of the tax planning in the business activities of specific applications, including inventory valuation, fixed asset depreciation, marketing activities, the cost of the tax deduction plan.

本论文核心内容由四部分组成：第一部分是企业税务筹划的概述，包括税务筹划的概念，明确税务筹划跟避税、偷税的不同点，第二部分是税务筹划在经营活动中的具体应用，主要包括存货计价方式、固定资产折旧、购销活动、费用扣除的税务筹划。

Chapter four,international tax avoidance is another important issue of in-ternational income tax law.

第四章，国际避税是国际所得税法的又一重要主题。

They are respectively "Lawful","non-lawbreaking" and "lawbreaking".

避税形成的客观原因是税收法律本身的漏洞。

This, combined with deep philosophical differences as remarkable as it may now seem, there are some that still believe in unfettered markets mean the only agreements that are easy to come by are those involving the least common denominator, or small countries not at the table; and even these victories are often hard fought, as evidenced by the struggle to deal with tax havens.

加上深层次的哲学差异--如今看上去非常显著，但仍有人信奉不受约束的市场--这意味着，只有在具有最小共同点的国家或者是没有话语权的小国之间，才容易达成协议；而就连这些胜利常常也很难获得，这在各国应对避税天堂的斗争中就可见一斑。

The Paris-based Organization for Economic Cooperation and Development currently lists Liechtenstein as an uncooperative tax haven.

总部位于巴黎的经济合作与发展组织目前将列支敦士登列为了不合作的避税天堂。

This can be positively maddening in countries whose taxes these companies are trying to escape.

在许多国家，公司利用海外注册来避税的情况越来越普遍。

This is a problem not just for tax havens but also for some onshore financial centres.

这不仅是避税港单方面问题，还有一些在岸金融中心在里面。

Controlled foreign company Legislation Resident shareholder Tax haven

受控外国公司；立法；居民股东；避税港

Neither the killing of Mr Zarqawi nor any breakthrough on the political front will stop the insurgency and the fratricidal murders in their tracks.

在对危险的南部地区访问时，他斥责什叶派民兵领导人对中央集权的挑衅行为。

In fact,I've got him on the satellite mobile right now.

实际上 我们已接通卫星可视电话了