小岛公司:避税者的天堂?  

Island company:heaven for tax evasion?

作　　者：王婧[1] 

机构地区：[1]《法人》记者

出　　处：《法人》2006年第1期84-87,126,共4页Faren Magazine

摘　　要：世界上著名的离岸管辖区有英属维尔京群岛、开曼群岛、安圭拉群岛等岛屿和地区。在这些地方设立公司通常有较为宽松的规定, 特别是税收方面有很大的优惠空间。因而。The world famous off-coast jurisdictional areas include British Virgin Islands,Cayman Islands and Anguilla Islands etc.Regu- lations for running businesses at these regions are usually lenient and loose,especially regarding taxation.As a result, many foreign companies as well as individuals set up off- coast businesses in these districts to realize their financial purposes.Quite a few even take the advantage to undertake illegal tax evasion and to wash black money.Countries con- cerned are actively compiling legal documents to curb these problems.

关 键 词：离岸公司 英属维尔京群岛 天堂 避税 开曼群岛 外国公司 管辖区 优惠 税收 金融 

分 类 号：F810.42[经济管理—财政学]