| 单词 | offshore tax haven |
| 释义 | > as lemmasoffshore tax haven c. Of a company, institution, service, etc.: registered, located, or operating in a foreign country, usually in order to provide or take advantage of tax benefits. Hence: designating a particular foreign location in which such arrangements apply, esp. in offshore tax haven. offshore fund n. an investment fund operating as a unit trust which is registered overseas. ΘΚΠ society > trade and finance > stocks and shares > stocks, shares, or bonds > [noun] > other investment funds investment fund1784 investment vehicle1920 I.R.A.1921 no-load1963 hedge fund1966 swap fund1966 offshore fund1969 roll-up fund1983 tokkin1985 PEP1986 rolled-up1987 1969 N.Y. Times 29 June iii. 1/1 The dam that will store the capital is the offshore commodities mutual fund. 1974 F. A. Lees Internat. Banking & Finance 112 Nassau branches bid for balances of corporations that have set up base or offshore companies in the Bahamas to accumulate earnings there. 1983 Financial Times 18 Jan. 7/4 A government consultative document on proposals to clamp down on international tax avoidance failed to mention offshore roll-up funds. 1992 Time 6 Jan. 42/2 The international financial system is rife with offshore tax havens, secrecy laws and virtually unregulated banking zones. 2001 K. Walker & M. Schone Son of Grifter xxiv. 245 He liked the casinos, and the don't ask, don't tell offshore banks. < as lemmas |
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