問題詳情

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. Offshorejurisdictions are a commonly accepted means of reducing the taxes levied in most countries to both large andsmall-scale investors alike. Locations favored by investors for low rates of tax are known as offshore financialcenters (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 offshoredomiciles have served historically as havens for tax evasion, money laundering, or to conceal or protect illegallyacquired money from law enforcement in the investor’s country. However, the modern, well-regulated offshorecenters allow legitimate investors to take advantage of higher rates of return or lower rates of tax on that returnoffered by operating via such domiciles.    Supporters of OFCs argue that offshore centers improve the flow of capital and facilitate internationalbusiness transactions. These centers are widely used and are accessible to anyone who can meet the minimuminvestment amount or pay the obligatory fees required to open such an entity. According to finance experts, morethan half of the world’s assets and investments are held in offshore jurisdictions and many well-recognizedcompanies have investment opportunities in offshore locales.    Business operations of offshore investment are less costly and regulated than those offered in the investor’scountry – or “onshore.” Payment of less tax is the main driving force behind most offshore activities. Often, taxeslevied by an investor’s home country are critical to the profitability of any given investment. Usingoffshore-domiciled special purpose mechanisms, an investor may reduce the amount of tax payable, allowing theinvestor to achieve greater profitability overall. Moreover, offshore investment is less regulated than onshoreinvestment, and the behavior of the offshore investment provider, be he a banker, fund manager, trustee, orstock-broker, is freer than it could be in a more regulated environment.
16 What is the main idea of this passage?
(A)to recruit potential offshore investment partners
(B)to introduce offshore investment and its benefits
(C)to promote well-known offshore investment centers
(D)to compare offshore investment and onshore investment

參考答案

答案：B
難度：適中0.5
統計：A(0),B(0),C(0),D(0),E(0)

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