| 单词 | tax haven |
| 释义 | tax haven A country or independent area that has a low rate of tax and therefore offers advantages to retired wealthy individuals or to companies that can arrange their affairs so that their tax liability falls at least partly in the low-tax haven. In the case of individuals, the cost of the tax saving is usually residence in the tax haven for a major part of the year (see tax exile). For multinational companies, an office in the tax haven, with some real or contrived business passing through it, is required. Monaco, Liechtenstein, the Bahamas, and the Cayman Islands are examples of tax havens. |
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