The secretive systems that facilitate corruption, like tax havens in rich countries, such as Switzerland and Luxemburg, damage economies.

促进腐败的保密体制类似于富裕国家的税收天堂,例如瑞士和卢森堡,对经济一样有害。

But care does need to be taken, as while Luxembourg and Dublin have well-defined regulation and pro-active regulators, many other of the offshore havens , where funds can be established, attract the unscrupulous, and thus dangers exist

但是,投资者不能完全没有戒心。卢森堡和都柏林虽有很好的监管体系,但也有许多其他岸外基金中心吸引了些图谋不轨的公司,让不设防的投资者掉入陷阱。

A little further are serene bays that are havens for windsurfers and sailors

前面不远,有平静的海湾,是风帆冲浪运动员和水手的避风港。

Tax havens allow companies and wealthy individuals to escape their tax obligations, thereby hampering the ability of governments to raise revenues and make necessary investments (Global Corruption Report 2001, Transparency International, 210)

税收天堂使公司和富人们可以逃避他们的纳税义务,因此抑制了政府增加收入和进行必要投资的能力(Global Corruption Report2001,透明国际,2lO页)。

Safe Havens and Interchange Lots for Vehicles Transporting Explosives

载爆炸品车辆用安全地和转运地

||1: The Double Irish allows companies to shift their profits from high-tax countries to havens . ||2: This is typically done by transferring royalty payments for intellectual property to a firm inIreland, then on to another Irish-registered subsidiary that is tax-resident in a country with no corporate-income tax, such as Bermuda. ||3: Users can thereby cut their effective tax rate—perfectly legally—far below Ireland's already low 12.5% rate, in some cases down to less than 2%. ||4: The ruse is popular with American computing and pharmaceutical firms.

||1: “Double Irish”计划可以使公司收益更多，把高税收国家变成了天堂。 ||2:这通常是通过将知识产权特许使用金转入一家位于爱尔兰的公司，而后转入另一家在爱尔兰注册的子公司，该子公司为某一国家没有企业所得税纳税居民，如百慕大。||3:用户因此可以缩减其有效税率，使其远远低于爱尔兰已经很低12.5%的税率，在某些情况下，甚至可以低于2%，且完全合法。||4:这一策略在美国计算机公司及制药公司中被普遍使用。

||1:Ireland's move will raise pressure on other countries that are seen as enablers of rampant tax avoidance, even if they are not themselves havens , thanks to their business-friendly networks of tax treaties.||2:Chief among them are Luxembourg and the Netherlands.||3:Bono knows all about the fiscal delights of the Low Countries: in 2006, U2 moved the firm that houses its publishing royalties from Ireland to the Netherlands, largely for tax reasons.

||1:爱尔兰的举动会给那些被视为猖獗的避税行为推动者的国家带来压力，即使他们也不是避税天堂，多亏了他们的亲商税收条约网络。||2:这其中最主要的国家是卢森堡和荷兰。||3:Bono很清楚低税收国家的财政喜悦：在2006年，U2将其出版公司从爱尔兰迁到荷兰，很大程度上是出于税收的原因。

||1: THE war on those stashing undisclosed money offshore intensified this week when 47 countries, including the Group of 20 and some prominent tax havens , sealed a pact that will shake up the sharing of tax information. ||2: Under the present system, countries have to file requests with each other for data on suspected cheats. ||3: Even reasonable enquiries are often rejected as “fishing expeditions”. ||4: In future the signatories—and dozens of others that will be pressed into joining later—will automatically exchange information once a year. ||5: This will include bank balances, interest income, dividends and the proceeds of sales, which can be used to assess capital-gains tax.

||1:本周，随着47个国家共同签署了关于提高税务信息共享标准的协议，打击海外资金藏匿的战争愈演愈烈，而上述国家当中还包括了“20国集团”以及其他一些著名的“避税天堂”。||2:在现有的机制下，国家之间对涉嫌舞弊的财务信息的追查必须通过发函请求的方式来完成。||3:有时一些较为合理的信息追查请求都会被认定为“钓鱼式刺探”，遭到拒绝。||4:在未来，所有协议签署国都会每年一度自动共享交换财务信息，而许多未签署的国家接着也会迫于压力加入到这一协议当中。||5:协议中要求共享的信息包括银行存款、利息收益、股息分配和销售收益情况，都是能够被用于衡量企业资本利得税的指标。

||1: The scene across Europe is similar. A tent city outside St Paul’s Cathedral in London, best known for royal weddings, is festooned with slogans, chiefly bashing bankers (though one offers “free hugs”). ||2: A friendly cathedral cleric persuaded police not to move the protest, at least for now (if it becomes an eyesore, views may change). ||3: Joanna Wilde, a chatty Australian who works in tourism, says she will stay “till we get what we want”—even if, as in America, what that might be is unclear. ||4: Her pal Jan wants “more equality and empathy”. ||5: Jamie Lee, a student washing cups in a makeshift kitchen, says the camp is “the beginning of the end of global capitalism”. ||6: A ten-point list of demands blasts tax havens and the influence of business over politics.

||1:欧洲的情况同美国差不多。著名的皇室婚礼举行地圣保罗教堂外支起了一个个帐篷，帐篷上面贴满了标语，标语的主要内容都是抨击银行家的（但也有一个上面写着“免费拥抱”）。||2:一位有好的教堂神职人员劝说警方不要把抗议者们赶走，至少因为现在时机不合适（如果抗议活动变成政府的眼中钉，人们的观点可能会改变）。||3: 在旅游行业工作的健谈的澳大利亚人Joanna Wilde说在“得不到我们想要的”她就不离开。尽管她这样说，“我们想要的”同在美国一样，获取不清楚是什么。 ||4:她的朋友Jan希望“更加平等，更加相通”。||5: 在一个临时帐篷里洗杯子的学生Jamie Lee说抗议活动是全球资本主义瓦解的开始。 ||6:一个列有十个要求的清单上批判避税天堂和商业对于政治的影响。

Several challenges must be overcome to make it work. Data-collection systems need to be upgraded and harmonised. Even the most sophisticated tax authorities could struggle to process the deluge of information coming their way.|| Without assistance, poor countries whose elites dodge taxes using rich-world havens will not reap the benefits.||

||为了使新机制顺利运行，有几大问题需要克服。首先是数据采集系统的更新与协调。就算是最成熟的税务机关，要处理即将到来的巨量数据也同样是一个非常棘手的任务。贫困国家的精英们往往通过富裕国家的“避税天堂”来偷税漏税，而在没有外来助力的情况下，这些贫困国家也难以在此协议中获益。||

"For long-term stability, you need to get at the safe havens , and the sooner the better, " a senior defense official said.

“从长久稳定来看，需要安全的庇护所，越快越好”，一位高级防卫官说道。

In 2000 the OECD blacklisted 35 tax havens .

2000年，OECD将35个避税港列入黑名单。

"I don't think there are any safe havens , quite honestly, " says Ms Chang.

Chang女士说，“坦白说，我认为世上没有安全的避难所”。

A crackdown on a few tax havens , just decided by the G20, is important.

G20刚刚做出的打击少数避税天堂的决定十分重要。

Villas (shantytowns) have expanded by at least 50% in a decade. Many have become havens for drug traffickers and other criminals.

Villas（棚户区）十年内已经至少扩张了一半，很多已变成毒品贩子和其他罪犯的避风港。

Afghan and NATO commanders complain that the truce has also provided cross-border safe havens for the Taliban.

阿富汗以及北约的指挥官抱怨说，停战也为塔利班提供了越界的安全地带。

Safe havens have also afforded the militants endless opportunities to find new recruits.

安全庇护所也为武装分子提供无限的机会去招募新兵。

The president also called for more transparency in bank accounts held by US citizens in tax havens such as the Cayman Islands.

奥巴马还呼吁提高美国公民在开曼群岛等避税港的银行账户透明度。

Pakistan denies the existence of Taleban safe havens , but concedes militants are operating on both sides of border.

巴基斯坦否认了塔利班庇护所的存在，但承认武装份子正在两国的边境进行活动

Rising equities were joined by surging commodities and sell-offs for government bonds and the dollar, as money came out of safe havens .

伴随股价上涨的还有，随着资金撤出安全港，大宗商品价格飙升，政府债券和美元遭到抛售。

Assets considered to be relative havens amid the turmoil have fared better.

被认为在动荡时期相对安全的资产表现相对较好。

Promoters of tax havens are now also marketing their wares to a broader audience.

避税港的拥护者们也正在开拓更广泛的客户市场。

Singling out tax havens as the culprits behind tax flight is out of date, for two reasons.

避税港是导致税收外流的罪犯的单纯观点过时了，这有两个原因。

It's true that tax havens have taken some stick lately.

避税天堂近来的确招致了一些批评。

JUDGED by appearances, Europe's tax havens seem to promise safety from economic tempests.

表面来看，欧洲的避税港似乎承诺可以躲避经济风暴。

Mr Brown wants a crackdown on tax havens and a global deal to curb bankers' pay.

布朗希望制裁避税天堂，并就限制银行家薪酬达成全球协议。

The code was extended to EU members' dependencies, so it covered tax havens such as Jersey, Guernsey and Cayman.

此守则还适用于欧盟成员国的从属国，因此覆盖到了诸如泽西岛、根西岛、开曼群岛这些避税港。

And there is still the problem of the border and of stopping the flow of fighters and arms from havens in Pakistan.

此外，还存在着控制边境以及阻止叛乱分子和军火从位于巴基斯坦境内的避难所涌入阿富汗等问题。

Most of the rich would rather stay put, moving only their assets to tax havens .

大部分的富翁还是更愿意留在本国，而将他们的资产源源不断地转移到这些避税港。

Universities are marketing themselves as havens for fun and recreation, and students are taking them at their word.

大学也在以充满娱乐和消遣的避难所的姿态推销自己，学生们也照办。

tax havens

避税天堂

safe havens

安全避难所

fish havens

鱼苗育苗场

moving havens

移动港湾

moving havens

活动港口

submarine havens

海底港口

offshore tax havens

境外避税港