曾几何时,安道尔、列支敦士登、蒙特塞拉特……还都是陌生而略带神秘的名字,慢慢地,他们被冠以“避税天堂”的头衔,成为国际社会一个特殊的群体,也成为国际税收筹划不可或缺的平台。低税或者无税、保密性高、拒绝情报交换,是他们的基本特征。正是这些独特之处吸引了大量的跨国公司和投资者,直到滞留在这些弹丸之地的资金庞大到让大国们惊呼不已。 Andorra, Liechtenstein, and Montserrat ... were strange but slightly mysterious names. Slowly, they were named “tax haven” and became a special group in the international community. Become an indispensable platform for international tax planning. Low taxes or no tax, high confidentiality, refused to exchange information, is their basic characteristics. It is these unique features that have attracted a large number of multinational corporations and investors until the money stranded in these projectiles is so large that the big countries are exclaimed.