tax haven

tax haven. A jurisdiction, esp. a country, that imposes little or no tax on the profits from transactions carried on there or on persons resident there.

“Among the reasons for this complexity [in international taxation] is the elusive nature of tax havens. A tax haven is not always immediately obvious. What makes a particular environment a tax haven is not invariably a low rate of tax, but relations with other tax regimes that permit the ultimate deflection of income to a low-tax environment with which the income may have little indigenous connection.” Joseph Isenbergh, International Taxation 16 (2000).


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资深译员陈鹏,毕业于国内顶尖的高级翻译学院,擅长翻译各类与全球贸易及投资相关的法律文件。