一、离岸公司与国际避税地离岸公司是指在原居住地以外注册成立的公司,离岸公司有个明显特征———注册地几乎都是在开曼群岛、百慕大等国际避地。这里的国际避税地是指不征收或征收极低税率的所得税和般财产税的国家和地区;也指一些虽然采用正常税率,却提供些特殊的税收豁免项 First, offshore companies and international tax havens Offshore companies are incorporated outside the original place of residence of the company, offshore companies have a clear feature --- almost all registered in the Cayman Islands, Bermuda and other international shelter. International tax havens herein refer to countries and regions that do not charge or impose very low rates of income tax and property-related taxes. They also refer to some countries that provide special tax exemptions despite normal tax rates