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List of Organization for Economic Co-operation and Development (OECD) Unco-operative Tax Havens
33 Jurisdictions have made commitments to transparency and effective exchange of information and are considered co-operative jurisdictions by the OECD's Committee on Fiscal Affairs.
Although a small number of jurisdictions identified as tax havens in June 2000 have not yet made commitments, the OECD would welcome continued dialogue with these jurisdictions and the prospect of their future commitment to transparency and effective exchange of information.
The following jurisdictions, which have not yet made commitments to transparency and effective exchange of information, have been identified by the OECD's Committee on Fiscal Affairs as unco-operative tax havens.
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Andorra
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Liberia
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The Principality of Liechtenstein
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The Republic of the Marshall Islands
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The Principality of Monaco
One way a person or company takes advantage of a tax haven is by moving to, and becoming resident for tax purposes in, the tax haven (USA citizens see below). Another way for an individual or a company to take advantage of a tax haven is to establish a separate or subsidiary legal entity (a company or a common law trust) in the tax haven. Assets are transferred to the new company or trust so that gains may be realized, or income earned, which otherwise would be realized or earned by the beneficial owner.
Whether all this is tax avoidance or tax evasion is not always entirely clear and depends upon the legislation of the countries involved and the particular circumstances of the companies or individuals.
Many countries (particularly OECD countries) have laws that make it difficult for their residents to own a company (or have an investment) in a tax haven without paying tax either in the tax haven or where they are resident. For example, income or gains arising to the offshore company or investment may attributed for tax purposes to the owner or investor under CFC or other laws. Although many countries also have bilateral double taxation treaties to prevent their residents from paying tax twice (although, typically, the higher rate of tax charged in the two countries is due), few countries have tax treaties with tax havens.
参考答案:目录组织和经济合作与发展组织(OECD)不合作避税地33个国家和地区承诺的透明度和 被认为有效的信息交流和合作的地区经合组织的财政事务委员会. 虽然有少数司法鉴定为避税2000年6月仍未作出承诺 经合组织将继续对话表示欢迎,并同这些国家的未来前景透明而有效的承诺 信息交流. 以下域,尚未作出承诺的透明度和有效的信息交流, 已确定由经合组织的财政事务委员会为不合作避税.
安道尔
利比里亚
列支敦士登
马绍尔群岛共和国
摩纳哥
单程一个人或公司看中的是一个税务天堂走向、 在驻地成为税务、税务天堂(美国公民见下). 另一种为个人或公司利用免税,是建立一个独立 或附属法律实体(公司或信托普通法)在税务天堂. 资产转移至新公司或信托收益可能使实现,或收入、 否则无法成行或赚取所有者. 究竟这一切是避税不一定完全清楚,取决于立法 涉及国家的具体情况和公司或个人. 许多国家(特别是经合组织国家)的法律,都难以对其居民拥有一家公司(或有 投资)在一个纳税或者未经税务天堂在何处居住或税务天堂. 例如 收入或收益产生的离岸公司或投资可能归因于税务所有者或投资者 根据氯氟烃或其他法律. 虽然许多国家也有双重征税的双边条约,以防止其居民从纳税两度(尽管通常 较高税率征收,是因为两国) 几个国家税务条约与避税.