
代號:10150
頁次:5
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5
請依下文回答第 16 題至第 20 題:
Offshore investment is the keeping of money in a jurisdiction other than one’s home nation. Offshore
jurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large and
small-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financial
centers (OFCs) or, sometimes, as tax havens. These include well-known centers such as Switzerland, Bermuda,
and the Cayman Islands.
The level of regulatory standards and transparency differs widely among OFCs. Poorly regulated offshore
domiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegally
acquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshore
centers allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that return
offered by operating via such domiciles.
Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate international
business transactions. These centers are widely used and are accessible to anyone who can meet the minimum
investment amount or pay the obligatory fees required to open such an entity. According to finance experts, mor e
than half of the world’s assets and investments are held in offshore jurisdictions and many well-recognized
companies have investment opportunities in offshore locales.
Business operations of offshore investment are less costly and regulated than those offered in the investor’s
country – or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxes
levied by an investor’s home country are critical to the profitability of any given investment. Using
offshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing the
investor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshore
investment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, or
stock-broker, is freer than it could be in a more regulated environment.
16 What is the main idea of this passage?
to recruit potential offshore investment partners
to introduce offshore investment and its benefits
to promote well-known offshore investment centers
to compare offshore investment and onshore investment
17 What is the last paragraph mainly about?
business operations of offshore investment
less regulated offshore investment environment
main driving incentives behind offshore investment
offshore-domiciled mechanisms for reducing tax payable
18 According to the passage, which of the following statements is TRUE about offshore investment centers?
They set different minimum investment amounts to enlarge their investor bases.
They promote their business based on the flexibility of their regulatory standards.
They ensure the short-term as well as long-term profitability of a given investment.
They allow investors to conduct investment activities in a more profitable fashion.
19 What does “accessible” mean in this article?
available fundamental impressive significant
20 According to the passage, which of the following best reflects the investor’s belief in investing offshore?
When one door shuts, another opens. Hoist your sail when the wind is fair.
What the mind can conceive, it can achieve. A bird in the hand is worth two in the woods.